2018 (12) TMI 1408 - HC - GST

Permission for manual filing of appeal - contention of the petitioner is that, it is not in a position to upload the appeal electronically - Held that - the appellate authority will consider such appeal papers as the appeal of the petitioner and will dispose of the same in accordance with law. -This order will not be construed to mean that, the petitioner is not required to comply with the other provisions regarding appeal including pre‐deposit. In the event, pre‐deposit as required is made by the petitioner for preferring the appeal within seven days from date and in the event, the petitioner complies with other formalities of the appeal, the appellate authority is requested to consider the appeal of the petitioner to be within the period of limitation. Petition disposed off.

Issues Involved:
1. Petitioner's inability to upload appeal electronically.
2. Permissibility of manual filing of appeals under the West Bengal Goods and Services Tax Rules, 2017.
3. Allegation of the appellate authority not accepting manual filing of the appeal.
4. Directions for the submission and consideration of the appeal papers.
5. Compliance with provisions regarding appeal, including pre-deposit.
6. Request for expeditious handling of the appeal papers.
7. Consideration of the appeal within the period of limitation.
8. Disposal of the case without costs.

Analysis:

1. The petitioner contended their inability to upload the appeal electronically, leading to a discussion on the permissibility of manual filing of appeals under the West Bengal Goods and Services Tax Rules, 2017. The learned Advocate for the State highlighted that Rule 97A and 107A of the Rules permit manual filing of appeals, providing an alternative avenue for submission.

2. Another issue arose regarding the alleged reluctance of the appellate authority to receive manually filed appeals. In response, the petitioner's Advocate handed over the appeal papers to the State's Advocate, indicating a cooperative effort to ensure the appeal's submission for consideration.

3. The court directed the State's Advocate to promptly present the appeal papers to the appellate authority, emphasizing expeditious action within a specified timeframe of seven days. This directive aimed to facilitate the processing of the appeal while maintaining procedural efficiency.

4. Importantly, the court clarified that the order did not exempt the petitioner from complying with other appeal provisions, including pre-deposit requirements. The petitioner was reminded of the necessity to fulfill all relevant formalities within the stipulated timeframe for the appeal's validity.

5. Furthermore, in the event that the petitioner satisfied the pre-deposit conditions and other appeal formalities within the specified seven-day period, the appellate authority was urged to consider the appeal as meeting the limitation period requirements, ensuring procedural adherence.

6. Ultimately, the court disposed of the case without imposing any costs on either party, indicating a resolution of the matter based on the presented arguments and the directives issued regarding the appeal submission and processing.

7. The judgment concluded by offering the parties the option to obtain an urgent certified website copy of the order upon fulfilling the necessary formalities, ensuring transparency and accessibility of the court's decision for the involved parties.

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