TMI Blog2023 (1) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal offline though, prima facie, it is clear that the appeal filed by the assessee is not being reflected on the web-portal of the department. The department is trying to justify its stand that an appeal will lie against a summary order passed in DRC-07 under Rule 142(5) of the Rules and not against the original order, which was passed under Section 74 of the Act - Section 107 of the Act of 2017, which provides for appeal against the adjudication order, clearly states that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union Territory Goods and Service Tax Act by an adjudicating authority may appeal to such Appellate Authority. The legislature has not put any embar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee, which is a registered public charitable trust and duly registered under the Societies Registration Act and also under Section 12-AA of the Income Tax Act, is constructing a charitable hospital and certain exemption was claimed by the assessee which was not granted by the assessment order passed on 12.01.2022 being order No. ZD090122015905M. After passing of the said order, the assessee reversed certain input tax credit through Form GSTR- 3B, which was filed on 08.02.2022. The department on 12.01.2022 passed a summary order under Rule 142 (5) of UP GST Rules, 2017. The assessee in the meantime had tried to file appeal online against the original order which was not accepted and the web-portal displayed error. 4. The assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r electronically or otherwise as may be notified by the Commissioner. According to learned counsel, till date the Commissioner has not notified the other method through which an appeal could be filed. 6. He invited the attention of the Court to the definition clause 2 (80) wherein the word notification has been defined which means a notification published in official gazette and the expressions notify and notified shall be construed accordingly. According to assessee's counsel, once the Commissioner has not made any notification or the State Government has issued any notification notifying the other mode of filing of an appeal, then the filing of appeal offline by the assessee cannot be denied by the department. 7. He next c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of the petitioner requires adjudication on merits and when substantial justice is pitted against technical considerations, it is always necessary to prefer the ends of justice, we are of the considered view that the request of the petitioner merits consideration. Such course also would help the petitioner in having his cause decided on merits. 8. Per contra , Sri A.C. Tripathi, learned Standing Counsel, submitted that the order which the assessee wants to challenge before the Appellate Authority in shape of original order No. ZD090122015905M only records the finding as to the demand and penalty and the summary order which has been passed under Rule 142 (5) of UP GST Rules should be challenged in appeal before the authority. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solved through the IT Cell and entertain the appeal online. 11. I have heard the respective counsel and perused the material on record. 12. The short question for consideration before this Court is that whether due to the mistake of the department or the technical glitch in software when an appeal of assessee is not reflected on the portal, whether the authorities can deny to entertain the appeal filed offline on technical grounds. 13. This is a case where the Taxing Authorities of the State are contesting tooth and nail up till this Court preventing the assessee from consideration of his appeal offline though, prima facie, it is clear that the appeal filed by the assessee is not being reflected on the web-portal of the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he forum through filing the appeal restricting his right. 16. The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act. 17. Moreover, Rule 108 which is the procedure laid down for filing of an appeal clearly envisages situation where the appeal has to be filed electronically i.e. online. It further provides that appeal can also be filed otherwise as may be notified by the Commissioner. In the State of Uttar Pradesh, the Commissioner has not notified other mode ..... X X X X Extracts X X X X X X X X Extracts X X X X
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