The Muthalapuram Service Cooperative Bank- Limited No. 140 vs. Intelligence Officer
Held
The High Court directed the Appellate Authority to permit the petitioner to file a manual appeal against Ext.P3 order within one week. This manual appeal shall be treated as filed in time and disposed of in accordance with law after affording an opportunity of hearing.
Facts
The petitioner was unable to file an online appeal against an order (Ext.P3) because it was not uploaded on the common GST portal. Their attempt to file a manual appeal as per the proviso to Rule 108(3) of the CGST/SGST Rules was also not accepted by the Appellate Authority.
Key Issues
Whether an assessee can file a manual appeal under the proviso to Rule 108(3) of the CGST/SGST Rules when the impugned order is not uploaded on the common portal, preventing online appeal filing.
Sections Cited
Section 107, Rule 108(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946 WP(C) NO. 27202 OF 2024 PETITIONER: THE MUTHALAPURAM SERVICE COOPERATIVE BANK- LIMITED NO. 140, REPRESENTED BY ITS SECRETARY IN CHARGE, MUTHALAPURAM POST, ERNAKULAM DISTRICT, PIN – 686 665. BY ADVS. ARUN CHANDRAN HARIMOHAN AMRITA ARUN ASWATHY S MENON RESPONDENTS: 1 INTELLIGENCE OFFICER, STATE GST DEPARTMENT, SECOND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669. 2 STATE TAX OFFICER, TAXPAYER SERVICES (STATE JURISDICTION), TAXPAYER SERVICES CIRCLE, SECOND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669. 3 STATE OF KERALA, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, PIN – 695 001. BY SMT.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27202 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that it is unable to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 or
The judgment continues below.
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