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GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Maintainability of appeal to present petition - uploading of ...

GST

January 18, 2022

Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC

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