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Delay in filing of appeal due to difficulty in uploading it electronically will not made it time barred u/s 107 of CGST Act

Transitional credit — In the instant case, petitioner has challenged the order denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact via manual filing of appeal The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent. The Deputy Appellate Commissioner proceeded to pass the impugned order dated 9.7.2019 and has dismissed the same on the ground that it is time barred under Section 107 (1) of CGST Act. Held that— Under these circumstances, the impugned order dated 9.7.2019 is quashed and accordingly the Appellate Deputy Commissioner is directed to take up the appeal filed by the petitioner and dispose the same on merits in accordance with law. — Bvd Power Private Limited, (Formerly Balavimodhan Power Process Pvt. Ltd.) Vs. The State Tax Officer, The Deputy Commissioner (State Tax) (Fac) [2020] 21 TAXLOK.COM 114 (Madras)