No. 1086-F.T.

SGST High Court Cases

GST – Section 107 of the CGST Act, 2017 – Mode of filing of appeal – Appealable order - Technical glitch in filing of appeal online – Petitioner’s appeal against order-in-original was not accepted by the web portal due to technical glitches - Dept passed summary order under Rule 142(5) of CGST Rules, 2017 - whether due to the mistake of the department or the technical glitch in software when an appeal of assessee is not reflected on the portal, whether the authorities can deny to entertain the appeal filed offline on technical grounds – Revenue stand that in the present case, an appeal will lie against a summary order passed in DRC-07 under Rule 142(5) of the CGST Rules, 2017 and not against the original order passed under Section 74 of the CGST Act, 2017 - HELD – Section 107 of the CGST Act clearly states that any person aggrieved by any order passed under the CGST Act / SGST Act / UTGST Act by an adjudicating authority may appeal to such Appellate Authority - The legislature has not put any embargo upon filing of an appeal before the Appellate Authority by a person aggrieved, against any order - The contention of Respondent that an appeal against order passed under Rule 142(5) that is a summary order, is only maintainable cannot be accepted - The legislature has used the word "any person aggrieved by any decision or order passed under this Act" - The original order has been passed by the Adjudicating Authority and the assessee, if aggrieved by that order, cannot be stopped from challenging the order before the Appellate Authority – when the Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107, the action of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated – Further, the contention of Dept that Commissioner has issued a circular on the issue does not hold ground as the word 'notification' has been defined in Section 2(80) of the Act, which means a notification published in the official gazette and the expression 'notify' and 'notified' shall be construed accordingly - There is absolute clarity by the legislature as to the notification which has to be published by the State Government in the official gazette - Once no such notification has been issued, it would be presumed that other mode of filing the appeal would be offline - taxing authorities cannot stop any assessee from claiming his statutory right, as provided under the Act in the garb of technicality – Respondent is directed to consider the appeal of the assessee filed offline – the writ petition is allowed

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