E-filing of Appeal Within Prescribed Time Limit to Be Considered Valid Even if Physical Copies Were Not Submitted in Time | HC

Case Details: Neospark Drugs and Chemicals (P.) Ltd. v. Additional Commissioner of Central Tax (GST) - [2024] 162 taxmann.com 814 (Andhra Pradesh)

Judiciary and Counsel Details

• U. Durga Prasad Rao & A.V. Ravindra babu, JJ.

Facts of the Case

The petitioner was aggrieved by the assessment order and filed appeal online within 90 days of the order. However, the physical copies of appeal documents were submitted after condonable period. The Appellate Authority rejected appeal as time barred considering date of physical submission. It filed writ petition against the order.

High Court Held

The Honorable High Court noted that the petitioner filed appeal electronically on time and mentioned assessment order details available on department website. The Court also noted that electronic filing of appeal is a facilitation given to the assessees and the copy of the impugned order which was already available on the web can be mentioned for easy reference.

Therefore, the Court held that mentioning assessment order details available on department website in electronic appeal would amount to substantial compliance and the appeal shall be considered to be filed within time.