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2018 (12) TMI 1408 - HC - GSTPermission for manual filing of appeal - contention of the petitioner is that, it is not in a position to upload the appeal electronically - Held that:- the appellate authority will consider such appeal papers as the appeal of the petitioner and will dispose of the same in accordance with law. -This order will not be construed to mean that, the petitioner is not required to comply with the other provisions regarding appeal including pre‐deposit. In the event, pre‐deposit as required is made by the petitioner for preferring the appeal within seven days from date and in the event, the petitioner complies with other formalities of the appeal, the appellate authority is requested to consider the appeal of the petitioner to be within the period of limitation. Petition disposed off.
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