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2024 (2) TMI 851 - MADHYA PRADESH HIGH COURTMaintainability of petition - For want of availability of portal the petitioner could not file appeal against assessment orders - petitioner is seriously prejudiced due to non-availability of alternative mode of filing of appeal - HELD THAT:- Revenue on instructions, states that though their is no notification so far issued under Rule 108 of CGST Rules, nevertheless, if this Court directs the petitioner to file appeal by physical mode, the same shall be entertained and decided on merits. If the petitioner files offline appeal against the assessment orders passed for the assessment years 2019-20 and 2020-21 through physical mode, the same shall be accepted by the Competent Authority for decision, provided the appeal is filed within ten days from today - petition disposed off.
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