GST Daily – Editorial Team
Dear Reader,
Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The assessee attempted to file an appeal electronically against the order of Competent Authority, but the same was not received by the department website due to glitches. It filed an appeal manually before Appellate Authority and obtained acknowledgement. The Appellate Authority rejected the appeal on the sole ground that the appeal was not filed electronically. It filed a writ petition against the same. ? ? ?
The Honorable High Court observed that rule 108(1) of CGST Rules, 2017 is as clear as crystal to effect that an appeal to Appellate Authority under section 107(1) shall be filed along with Form GST APL-01 and relevant documents either electronically or otherwise as may be notified by Chief Commissioner. Till Chief Commissioner specified any particular mode of filing an appeal, the assessee could choose to file an appeal either electronically or manually. Therefore, it was held that a writ petition was allowed and the order of rejecting manually filed appeal on the sole ground that it was not filed electronically was liable to be set aside.
Earlier, the due date for filing the annual Kerala Flood Cess return in Form KIC-A1 for the year 2019-20 and 2020-21 was extended till March 15th, 2022. Now, the Government has further extended the last date for filing the annual Kerala Flood Cess return from March 15th, 2022 to April 30th, 2022.
That’s it from us for today! Stay Tuned for more updates from?Taxmann.com
Taxmann Academy presents the Tax and Accounts Professional (TAP) Course!
Enrol in the Foundation Level of TAP course?and get practical training in book-keeping, Income-tax returns, GST returns, TDS returns, Payroll, MS-Office, Labour Laws, and much more.
Join the Taxmann Academy Now!?https://taxmann.social/TbY0
Don’t feel Trapped; Enrol in TAP!?
Batch Begins April 2022