HC Directs Dept. to Accept Appeal Filed by Assessee Through Physical Mode Due to Non-Availability of Portal

Case Details: King Confectionary v. State of Madhya Pradesh - [2024] 159 taxmann.com 206 (Madhya Pradesh)

Judiciary and Counsel Details

• • Rohit Arya & Binod Kumar Dwivedi, JJ.
  • Rakshit Gupta, Adv. for the Petitioner.
  • M.P.S. Raghuvanshi, Addl. Adv. General for the Respondent.

Facts of the Case

In the present case, the petitioner filed a writ petition since it could not be able to file appeal against assessment orders passed against it. It was contended that it was unable to file an appeal against an assessment order due to the non-availability of the portal and requested the Court to direct the competent authority to accept the appeal if it was filed through the physical mode.

High Court Held

The Honorable High Court noted that the petitioner could not file appeal against assessment orders due to non-availability of portal. However, the provision for physical/offline filing of appeal to Commissioner was available but same was subject to notification issued under Rule 108 of CGST Rules, 2017 but no such notification had been issued. Therefore, the Court directed the Competent Authority to accept appeal submitted through physical mode if filed within ten days from the date of order and decide on merits.