2024 (9) TMI 1343 - HC - GST

Inability to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 order on account of the fact that the order has not been uploaded on the portal - It is the specific case of the petitioner that though it attempted to file the appeal manually as per the proviso to sub-rule (3) of Rule 108 of the CGST / SGST Rules, the same was not accepted by the Appellate Authority - HELD THAT - This writ petition will stand disposed of directing that the petitioner shall be permitted to file an appeal against Ext.P3 order, manually, as contemplated by the proviso to sub-rule (3) of the Rule 108 of the CGST / SGST Rules provided such appeal is filed within a period of one week from the date of receipt of a certified copy of this judgment. If such appeal is filed within the aforesaid period, the same shall be treated as an appeal filed in time and shall be disposed of by the Appellate Authority, in accordance with the law, after affording an opportunity of hearing to the petitioner. The writ petition will stand disposed of.

Summary

The petitioner was unable to file an appeal under Section 107 of the CGST/SGST Acts against Ext.P3 order as it was not uploaded on the portal. The court directed the petitioner to file an appeal manually within one week of receiving a certified copy of the judgment. If filed within the specified period, the appeal will be considered timely and heard by the Appellate Authority. The writ petition was disposed of accordingly.