2024 (2) TMI 851 - HC - GST

Maintainability of petition - For want of availability of portal the petitioner could not file appeal against assessment orders - petitioner is seriously prejudiced due to non-availability of alternative mode of filing of appeal - HELD THAT - Revenue on instructions, states that though their is no notification so far issued under Rule 108 of CGST Rules, nevertheless, if this Court directs the petitioner to file appeal by physical mode, the same shall be entertained and decided on merits. If the petitioner files offline appeal against the assessment orders passed for the assessment years 2019-20 and 2020-21 through physical mode, the same shall be accepted by the Competent Authority for decision, provided the appeal is filed within ten days from today - petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are related to the petitioner being unable to file an appeal against assessment orders passed under the GST Act for the assessment years 2019-20 and 2020-21 due to the unavailability of the portal, and the absence of a notification under Rule 108 of the Central Goods and Service Tax Rules for physical/offline filing of appeal.

Issue 1: Availability of portal for filing appeal
The petitioner, an assessee under the GST Act, filed a writ petition citing the inability to file an appeal against assessment orders for the years 2019-20 and 2020-21 due to the unavailability of the portal. The petitioner claimed serious prejudice as there was no alternative mode of filing the appeal. The court noted the absence of a mode to file the appeal and the petitioner's predicament.

Issue 2: Lack of notification for physical/offline filing of appeal
The petitioner's counsel highlighted that although provision for physical/offline filing of appeal to the Commissioner existed, it was contingent upon the issuance of a notification under Rule 108 of the CGST Rules, which had not been done. The court requested the Additional Advocate General to provide instructions on this matter.

Court's Decision:
After hearing from the Additional Advocate General, it was acknowledged that no notification had been issued under Rule 108 of the CGST Rules. However, it was assured that if directed by the court, the petitioner could file an offline appeal through physical mode, which would be entertained and decided on its merits. The court disposed of the writ petition with an order stating that if the petitioner files an offline appeal within ten days, it shall be accepted by the Competent Authority for decision. The court clarified that its decision did not reflect any opinion on the merits of the case.

Final Order:
The High Court directed the petitioner to file offline appeals against the assessment orders for the years 2019-20 and 2020-21 through physical mode within ten days, assuring that the Competent Authority would accept and decide on them. The Court emphasized that its decision did not constitute an opinion on the case's merits.