The Hon’ble High Court permitted the petitioner to file appeal(s) for the relevant assessment years before the appellate authority in accordance with law
Section 107 of the CGST Act, 2017—Appeal – The petitioner has been issued demand notices under Section 73 of Act on the basis of assessment orders. The Petitioner counsel submitted that there is a provision for appeal but the same was required to be submitted online. There were technical glitches in filing of the appeal and as such the petitioner could not avail the remedy of appeal and in the meantime, demand notices have been issued. The respondent counsel submitted that in case the petitioner files the appeal(s) within a reasonable time, the same would be considered on merits. The petitioner submitted that his record is lying seized and, therefore, it may not be possible to file effective appeal without the same.
Held that:- The Hon’ble High Court permitted the petitioner to file appeal(s) for the relevant assessment years before the appellate authority in accordance with law within a period of two weeks. In case the petitioner needs some information, he may move an application to the appellate authority who will consider the same and, if necessary, provide the necessary information to him. The appellate authority would proceed to decide the same within a period of three months from the date the appeal is filed. The appeal shall be considered on merits and would not be dismissed on the ground of delay if the same is filed within the period of two weeks as directed above.