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2023 (9) TMI 39 - MADRAS HIGH COURTRejection of appeal - delay in filing the appeal manually in absence of the proper instruction/guidelines and /or facility in the GST portal - HELD THAT:- The appeal that was filed by the petitioner manually on 12.06.2023 already complies with the requirements of the N/N. 29/2023-Central Tax dated 31.07.2023 barring the delay in filing the appeal in time as per Section 107 of the respective Goods and Service Tax Act, 2017. Since the clarification was issued for the first time only on 31.07.2023, the appeal filed by the petitioner prior to its issuance on 12.06.2023 has to be construed to have been filed in time. Therefore, the impugned order/communication of the 1st respondent is liable to be quashed. It is accordingly quashed. The second respondent is therefore directed to number the appeal filed by the petitioner on 12.06.2023 and dispose the same on merits and in accordance with law on its turn - Petition allowed.
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