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2023 (7) TMI 877 - HC - GSTAppealable order or not - refusal on the part of respondent no. 7 to accept and admit appeals sought to be filed by the petitioners - HELD THAT - Having perused the provisions under Section 107 of the CGST Act, it is opined that there is substance in the submissions as urged on behalf of the petitioners. The petitioners certainly have a legitimate right to file an appeal being aggrieved by intimations dated 17th/18th May 2022 issued in Form DRC- 05 as noted above. Merely because electronic portal does not make a provision for filing of an appeal against an intimation issued in Form DRC-05, the petitioners cannot be faulted and for such technical reason, it cannot be countenanced that a statutory right of appeal available to the petitioners is rendered otiose. In the above circumstances, till an appropriate provision is made for acceptance of such appeal electronically, the filing of such appeal is required to be permitted by the manual method. Petition disposed off.
Issues involved: Refusal to accept and admit appeals under Section 107 of the Central Goods and Services Tax Act, 2017 due to technical lacuna in the electronic portal.
Judgment Summary: Issue 1: Refusal to accept and admit appeals under Section 107 of the CGST Act The petitioners sought relief for the refusal of respondent no. 7 to accept and admit appeals under Section 107 of the CGST Act. The petitioners were aggrieved by intimations dated 17th/18th May 2022, issued in Form GST DRC-05, and sought to file appeals electronically. However, the electronic portal did not have a provision for such appeals, leading to a request for manual filing which was also denied by respondent no. 7. The Court observed that the intimation issued in Form GST DRC-05 was appealable under the CGST Act. Despite the technical lacuna in the electronic portal, the petitioners had a legitimate right to file an appeal against the intimations. Therefore, the Court directed respondent no. 7 to accept the appeals manually until an appropriate provision is made for electronic filing. The judgment further directed respondent no. 7 to accept the appeals filed manually by the petitioners within two weeks from the date of the judgment, without any objection as to limitation, and to adjudicate them in accordance with the law. In conclusion, the Court disposed of the petitions by allowing manual filing of appeals and ensuring their proper adjudication without costs.
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