Bombay High Court
PP Kharpatil Constructions Pvt LtdversusUnion of India
- Decided
- Disposal
- Disposed Off
Holding
A manual appeal under Form GST APL‑01 is permissible when the order is unavailable electronically, and filing within four weeks bars a limitation objection.
Summary
P.P. Kharpatil Constructions Pvt. Ltd. sought to appeal a GST rectification order but could not do so because the order was not uploaded on the GST portal, preventing electronic filing. The respondents relied on Clause 16 of the Central Goods and Services Tax (Second Amendment) Rules, 2023, which permits a manual appeal in Form GST APL‑01 when the order is unavailable electronically, provided the Commissioner notifies such. The petitioner argued that this provision was never communicated, hindering timely filing, and requested that a manual appeal filed within four weeks be accepted without a limitation objection. The Court noted the parties' submissions and, without deciding on the merits, disposed of the petition, leaving the issue open for further determination. No definitive order on the appeal’s permissibility was made.
Issues considered
- Whether a manual appeal to the Appellate Authority is permissible under Clause 16 of the Central GST (Second Amendment) Rules, 2023 when the order to be appealed is not available on the GST portal.
- Whether the limitation period objection can be barred if the appeal is filed within four weeks after the petition.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 164
- Central Goods and Services Tax Rules, 2017 — s. Rule 108(1)
Subjects
- GST
- Appellate Authority
- Manual filing
- Electronic portal
- Limitation period
- Rectification order
Judgment
15. wp 3149-2026.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.3149 OF 2026
P.P. Kharpatil Constructions Pvt. Ltd. …. Petitioner
Versus
Union of India & Ors. … Respondents
…..
Mr. Bharat Raichandani a/w Adv. Bhagrati Sahu i/b UBR Legal for
the Petitioner.
Mr. Karan Adik a/w Ms. Niyati Mankad and Ms. Manisha Yadav for
Respondent Nos.1, 3 and 5.
Ms. Shruti D. Vyas, Addl. G.P. a/w Ms. Nisha Mehra, A.G.P. for
Respondent-State.
Mr. Sidharth Chandrasekhar a/w Ms. Sangeeta Yadav for Respondent
Nos.4 and 6.
…..
CORAM: M.S. KARNIK &
SANDESH D. PATIL, JJ.
DATED : 7th SEPTEMBER 2026
P.C.
1. Heard Mr. Bharat Raichandani, the learned Counsel for the
Petitioner and Mr. Karan Adik, the learned Counsel for Respondent
Nos.1, 3 and 5.
2. In this petition, it is the grievance of the Petitioner that because
the rectification order, against which the Petitioner wanted to prefer
an appeal before Appellate Authority, was not uploaded on the
RaJesh Chittewan, PS 1/4
15. wp 3149-2026.doc
portal, the appeal could not be preferred.
3. Mr. Karan Adik, the learned Counsel for Respondent Nos.1, 3
and 5, has submitted that exercise of the powers conferred by
Section 164 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the
Council, made the following rules further to amend the Central
Goods and Services Tax Rules, 2017, namely, The Central Goods and
Services Tax (Second Amendment) Rules, 2023,vide Notification
No.38/2023-Central Tax, New Delhi, dated 4th August 2023.
4. As per clause -16 of the Second Amendment Rules, 2023, the
following was the amendment :-
16. In the said rules, in rule 108, in sub-rule (1),-
(a) for the words “either electronically or otherwise as
may be notified by the Commissioner”, the word
“electronically” shall be substituted;
(b) the following proviso shall be inserted, namely :-
“Provided that an appeal to the Appellate Authority
may be filed manually in FORM GST APL-01, along
with the relevant documents, only if-
(i) the Commissioner has so notified, or
RaJesh Chittewan, PS 2/4
15. wp 3149-2026.doc
(ii) the same cannot be filed electronically due to non-
availability of the decision or order to be appealed
against on the common portal, and in such case, a
provisional acknowledgment shall be issued to the
appellant immediately.”
5. In such view of the matter, Mr. Adik, submitted that the appeal
to the Appellate Authority is permitted to be filed manually along
with the relevant documents, if the same cannot be filed
electronically due to non-availability of the order to be appealed
against, on the common portal.
6. It is the submission of the learned Counsel for the Petitioner
that this aspect was never intimated to the Petitioner, though several
representations were made by the Petitioner, the Petitioner could not
file an appeal in the aforesaid form. The Petitioner submits that
against the rectification order, invoking the provisions of clause 16 of
the Second Amendment Rules, 2023, the Petitioner would prefer an
appeal within a period of four weeks from today.
7. If the appeal is filed within a period of four weeks from today,
objection of limitation shall not be raised and that the Appeal shall
be decided on its own merits.
RaJesh Chittewan, PS 3/4
15. wp 3149-2026.doc
8. Keeping all contentions of the parties open, the Petition stands
disposed.
(SANDESH D. PATIL, J.) (M.S. KARNIK, J.)
RaJesh Chittewan, PS 4/4
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