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TMI Blog2023 (7) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... C- 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. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioners : Mr. Jas Sanghavi a/w Ms. Revati S. Nansi i/by PDS Legal. For Respondent No. 1 : Mr. Satyaprakash Sharma. Ms. Jyoti Chavan, AGP for State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t we had directed the Respondents to inform the Petitioner whether the Petitioner can file an Appeal or not, and if yes, to which authority. Till date, the Respondents have neither informed the Petitioner nor there is any clarity emerging from the instructions given by the officers to the learned AGP. Some communication is issued to the Petitioner pursuant to the order, but that does not refer to the query that was raised in the order dated 7 February 2023. 2. Learned AGP states that instructions will be taken as to how the issue can be reconciled. Stand over to 17 March 2023 . 2. On 17 March 2023, the following order came to be passed : . Learned AGP states that instructions have been taken and it is not that there is any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017 (CGST Act). 4. We need not dwell into the factual details, suffice it to observe that the petitioners are aggrieved by intimations in question dated 17th/18th May 2022 which are issued to the petitioners in Form GST DRC- 05. The petitioners have already deposited the disputed tax under protest and to that effect, the challans have already been issued to the petitioners. When the petitioners intended to file an appeal assailing such intimations by electronic means that is by using electronic portal, the petitioners could not file the same as the electronic portal did not have a window/ provision for an appeal to be filed in such cases. The petitioners accordingly approached respondent no.7 seeking permissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 9. 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. 10. We accordingly dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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