Pp Kharpatil Constructions PVT LTD vs. Union Of INDIA
Held
The Court noted the amendment to Rule 108(1) of the CGST Rules, 2017, which permits manual filing of appeals if the decision or order to be appealed against is not available on the common portal. It allowed the petitioner to file a manual appeal within four weeks, directing that no objection regarding limitation shall be raised and the appeal be decided on its merits.
Facts
The petitioner was unable to prefer an appeal before the Appellate Authority against a rectification order because the said order was not uploaded on the common portal. The petitioner sought recourse from the High Court regarding this inability to file the appeal.
Key Issues
Whether a taxpayer can file a manual appeal when the rectification order intended for appeal is not uploaded on the common portal, thereby preventing electronic filing, and what recourse is available in such a situation.
Sections Cited
Section 164, Rule 108(1), Central Goods and Services Tax (Second Amendment) Rules, 2023, Notification No.38/2023-Central Tax
AI-generated summary — verify with the full judgment below
wp 3149-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3149 OF 2026
P.P. Kharpatil Constructions Pvt. Ltd. …. Petitioner Versus Union of India & Ors.
… Respondents ….. Mr. Bharat Raichandani a/w Adv. Bhagrati Sahu i/b UBR Legal for the Petitioner. Mr. Karan Adik a/w Ms. Niyati Mankad and Ms. Manisha Yadav for Respondent Nos.1, 3 and 5. Ms. Shruti D. Vyas, Addl. G.P. a/w Ms. Nisha Mehra, A.G.P. for Respondent-State. Mr. Sidharth Chandrasekhar a/w Ms. Sangeeta Yadav for Respondent Nos.4 and 6. ….. CORAM: M.S. KARNIK & SANDESH D. PATIL, JJ.
DATED : 7th SEPTEMBER 2026 P.C.
Heard Mr. Bharat Raichandani, the learned Counsel for the Petitioner and Mr. Karan Adik, the learned Counsel for Respondent Nos.1, 3 and 5. 2. In this petition, it is the grievance of the Petitioner that because the rectification order, against which the Petitioner wanted to prefer an appeal before Appellate Authority, was not uploaded on the RaJesh Chittewan, PS 1/4
wp 3149-2026.doc portal, the appeal could not be preferred.
Mr. Karan Adik, the learned Counsel for Respondent Nos
The judgment continues below.
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