2024 (9) TMI 590 - HC - GST

Jurisdiction declined on the ground that the appellant has an appellate remedy under Section 107 of the CGST / SGST Acts - grievance of the appellant is that the appellant is unable to upload an appeal though the appellant is still within time to file an appeal against Ext.P4 order in terms of the provisions contained in Section 107 of the CGST / SGST Acts - HELD THAT - This writ appeal stands disposed of without interfering with the judgment of the learned Single Judge but however clarifying that if the appellant were to prefer a statutory appeal against Ext.P4 order within the statutory period of limitation the same shall be taken on file and disposed of without undue delay. Appeal disposed off.

Summary

The High Court of Kerala upheld the decision of the Single Judge, stating that the appellant can file an appeal against Ext.P4 order under Section 107 of the CGST/SGST Acts within the statutory period. The appellant can approach the appellate authority for assistance if facing technical difficulties in filing the appeal. No opinion was given on the merits of the case. (Case citation: TMI)