2024 (9) TMI 590

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..... he Respondents: Adv. Sri. Sreelal N Warrier, Sc JUDGMENT GOPINATH P, J. The appellant had approached this Court challenging Ext.P4 order. The learned Single Judge of this Court declined jurisdiction on the ground that the appellant has an appellate remedy under Section 107 of the CGST / SGST Acts. The grievance of the appellant is that the appellant is unable to upload an appeal though the appe .....

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..... he learned Single Judge, but however clarifying that if the appellant were to prefer a statutory appeal against Ext.P4 order within the statutory period of limitation, the same shall be taken on file and disposed of without undue delay. If the petitioner faces any glitches in filing an appeal on account of any technical difficulty, he may approach the appellate authority with a request and in such .....

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