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TMI Blog2025 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Article 227 of the Constitution of India, the petitioners have prayed for the following reliefs: "11A. That Your Lordships may be pleased to issue a certiorari or a writ in the nature of certiorari or any other writ, order or direction quashing and setting aside the impugned Order in Original dated 30.10.2023 passed by the present Respondent No 01 (ANNEXURE C); B. That Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction quashing and setting aside the impugned Order in Original dated 27.09.2024 passed by the present Respondent No 02 (ANNEXURE E); C. That Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of pre-deposit of Rs.57,87,800/- being 10% of the disputed dues as per section 107(6) of the GST Act. 4.1 Respondent No.2 - Appellate Authority, however, by the impugned order dated 27.09.2024, rejected the appeal on the ground that the petitioners did not file the appeal electronically as provided under Rule 108 of the Central Goods and Service Tax Rules, 2017 (for short 'GST Rules') . Rule 108(1) of the GST Rules provides as under: "108(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgment shall be issued to the appellant immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was not filed electronically. In fact, the petitioner has followed the procedure prescribed under the GST Rules by filing an appeal manually due to nonavailability of order-in-original on GST portal. The Appellate Authority has not even bothered to look into GST portal as to whether the order-in-original was uploaded and in spite of the order being available on GST portal, the petitioners did not file the appeal electronically. The Appellate Authority, without arriving at such attitude, mechanically and without application of mind, has observed as under after quoting Rule 108 of the GST Rules: "6.2 In the case in hand, the impugned order was issued on 30.10.2023 and claimed by the appellant to have been communicated to them on 02.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther aspects of the matter. Therefore, no opinion is expressed on the maintainability of the appeal in accordance with the extant laws or the facts of the case. Order : 8. In view of the above, the Appeal No. APL-01/332/23-24 filed by the appellant is rejected." 5. From the above observations of the findings of the Appellate Authority, we are of the view that there is total nonapplication of mind to the facts of the case that the appeal was filed manually due to non-availability of the order-in-original on GST portal. The impugned order-in-original dated 30.10.2023 passed by respondent No.1 is therefore set aside only on this ground and the matter is remanded to the Appellate Authority to consider the appeal filed by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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