The Madras High Court has ruled that the online filing date should be considered the official submission date for GST appeals. The petitioner, Palaniyand Sharavanan, proprietor of Saran Machine Plaza, filed an appeal against an assessment order dated 26.04.2024 for the financial year 2018-19. As per GST law, the appeal had to be filed within three months, i.e., by 26.07.2024, with a one-month condonable delay permitted.

The petitioner uploaded the appeal on the GST portal on 23.08.2024, but the appeal was physically submitted on 18.09.2024. Read More: Discrepancies in TDS deduction: ITAT Remands Matter due to Lack of Proper Hearing The appellate authority rejected the appeal on the grounds that it was filed beyond the permitted limitation period, considering 18.09.2024 as the actual filing date rather than 23.08.2024, when the appeal was first uploaded. The petitioner challenged this order in the Madras High Court through a writ petition. The respondents, represented by C. Harsha Raj, Additional Government Pleader, contended that the petitioner’s appeal was filed beyond the permissible time limit under Section 107(4) of the GST Act.

They argued that while the petitioner had uploaded the appeal on 23.08.2024, the physical submission was delayed until 18.09.2024. Step by Step Handbook for Filing GST Appeals, Click Here The petitioner, represented by K. Chandrasekaran, countered that Rule 108(2) of the GST Rules clearly states that the date of provisional acknowledgment (i.e., the date of online filing of the appeal on the GST portal, 23.08.2024) should be treated as the filing date. Since the appeal was uploaded and acknowledged within the condonable period, it was valid. Read More: STCG already Taxed: ITAT deletes Rs. 1.20 Crore Wrong addition The Single Bench, comprised of Justice Mohammed Shaffiq, examined Rule 108(2) of the GST Rules and held that once a provisional acknowledgment is issued, the appeal filing date should relate to that acknowledgment. Since the petitioner had uploaded the appeal on 23.08.2024, and it was acknowledged on the same date, the Court ruled that this must be considered the valid filing date. As a result, the appeal was within the permissible limitation period under Section 107(7) of the GST Act. Thus the court rejected the order and directed the respondent to give the petitioner a reasonable chance of hearing.