Offline appeals filed due to GST portal glitches can’t be rejected on technical grounds: HC

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  • 2 Min Read
  • By Taxmann
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  • Last Updated on 14 March, 2023

GST portal

Case Details: Yash Kothari Public Charitable Trust v. State of U.P. - [2023] 148 187 (Allahabad)

Judiciary and Counsel Details

    • Rohit Ranjan Agarwal, J.
    • Nishant Mishra for the Petitioner.
    • C.S.C. for the Respondent.

Facts of the Case

The petitioner was a registered public charitable trust. The department passed a summary order under Rule 142(5) of GST Rules, 2017. It filed appeal online against the original order which was not accepted and the web-portal displayed error. It submitted letter before the authority making a complaint that the portal was not accepting the appeal against the order passed by the department and requested to accept offline appeal. However, the Additional Commissioner required the petitioner to submit the acknowledgement of appeal filed online and it filed writ petition before the High Court.

High Court Held

The Honorable High Court noted that the CGST Act, 2017 has granted right to every person who is aggrieved by an order to approach the appellate forum. But in the instant case, the act of Appellate Authority in not entertaining appeal offline is an act of stopping taxpayer from getting his right to appeal against adjudication order. The Court further noted that in absence of a notification published in official gazette providing for other modes to file an appeal, it would be presumed that other mode of filing appeal would be offline. Thus, the Court held that the tax authorities can’t stop any taxpayer from claiming his statutory right on ground of technicality and directed the Appellate Authority to consider appeal filed offline.

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