2024 (2) TMI 851

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..... t Petition No. 29981 of 2023 - - - 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, ne .....

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..... ugh the instant writ petition is limited to the extent that for want of availability of portal the petitioner could not file appeal against assessment orders passed in the aforesaid years as indicated in para 5.9 of the petition. There is no mode available to file the appeal. Under such circumstances, the petitioner is seriously prejudiced due to non-availability of alternative mode of filing of a .....

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..... we dispose of the instant writ petition with following order : 6. 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. 7. It is made clear that this Court has not expressed any opinio .....

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