Home Case Index All Cases GST GST + HC GST - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 877 - BOMBAY HIGH COURTAppealable order or not - refusal on the part of respondent no. 7 to accept and admit appeals sought to be filed by the petitioners - HELD THAT:- Having perused the provisions under Section 107 of the CGST Act, it is opined that there is substance in the submissions as urged on behalf of the petitioners. The petitioners certainly have a legitimate right to file an appeal being aggrieved by intimations dated 17th/18th May 2022 issued in Form DRC- 05 as noted above. Merely because electronic portal does not make a provision for filing of an appeal against an intimation issued in Form DRC-05, the petitioners cannot be faulted and for such technical reason, it cannot be countenanced that a statutory right of appeal available to the petitioners is rendered otiose. In the above circumstances, till an appropriate provision is made for acceptance of such appeal electronically, the filing of such appeal is required to be permitted by the manual method. Petition disposed off.
|