2024 (7) TMI 1526

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..... he portal - inability to file any appeal under Section 108 of the CGST / SGST Act against Ext.P5 order - HELD THAT:- This writ petition is will stand disposed of permitting the petitioner to file an appeal as contemplated by the proviso to sub rule (3) of Rule 108 before the Appellate Authority against Ext.P5 order or against any other similar order against which the petitioner wishes to file an a .....

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..... the decision or order appealed against is not uploaded in the common portal, it is open to the petitioner to submit a certified copy of the said decision or order and file a manual appeal before the Appellate Authority. 3. Taking into consideration of the above submission of the learned Government Pleader, this writ petition is will stand disposed of permitting the petitioner to file an appeal as .....

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