HITACHI ENERGY INDIA LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-'A' dtd. 26/12/2023, whereby the appeal filed under Sec. 107(11) of the KGST/CGST Act, 2017 ('the Act' for brevity) was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Sec. 107(4) of the Act.

(2.) The facts on record would indicate that the refund order of the petitioner came to be rejected on 03. 03.2022 which order was served on the petitioner on 3/3/2022. The appeal was filed through online mode, i.e. GST common portal on 3/6/2022 as is evident from the Form GST-APL-01.

(3.) The appeal is required to be filed under Sec. 107 read with Rule 108 of the CGST Rules, 2017 within a period of three months from the date on which the decision or order was communicated. Sec. 107(1) of the CGST Act reads as follows:-