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Since the appellant can make an application in accordance with law before the authority concerned, we reserve the liberty of the appellant to make such an application as prescribed by law before the appropriate authority.

Submission of Returns -- The petitioner submitted that from 31.3.2018, he has not been able to access the portal and upload the returns due to technical glitches. The prayed to the court but his petition was dismissed by the High Court on 07.12.20. The petitioner challenged the said judgment, contending that, access to the electronic portal was not possible due to no fault of his, but due to the technical laches of the GST network. The respondent counsel submitted that if the appellant had any technical issues, it was open to him, to raise such technical issues with the relevant screenshots and necessary documents. However, no such grievance was ever raised. The court observed that if the appellant had any grievance, nothing prevented him from taking up the issue in the appropriate manner with the IT Grievance Redressal Portal so as to avail the remedy from the Network. He failed to raise any complaint with the IT Grievance Redressal Portal. Held that:- The Hon’ble High Court dismissed the petition.
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