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SUNBEAM GENERATORS PVT. LTD. vs. THE ADDITIONAL COMMISSIONER (APPEALS-I) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P. Gowtham

G. Natarajan

Res. Counsel

Rajendran Raghavan

Petitioner / Applicant	SUNBEAM GENERATORS PVT. LTD.
Respondent	THE ADDITIONAL COMMISSIONER (APPEALS-I) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 4, 2024
Order No.	W. P. No. 16316 of 2024 And W. M. P. No. 17857 of 2024
Citation	2024(7) TAXREPLY 10195
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ORDER
ORDER In this writ petition, an appellate order dated 24.01.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 13.04.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal online on 29.06.2022. The time limit for filing such appeal was up to 12.07.2022. On account of the hard copy of the appeal being submitted on 23.05.2023, the appeal was rejected. 2. Learned counsel for the petitioner referred to the facts set out above and submitted that interference with the impugned order is warranted in as much as the appeals were filed within time. 3. Mr.Rajendran Raghavan, learned senior standing counsel, accepts notice for the respondents. He submits that the date of issuance of provisional acknowledgment shall be considered as the date of filing of the appeal only if the order appealed against was uploaded on the common portal. ....