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Filing of an appeal by way of an electronic mode.

Section 107 and 129 of the CGST Act — Appeal--Goods in Transit – The petitioner challenged the order dated 16.07.2019 passed by the respondent for the period 2019-20 under section 129(3) of the Act. Further prayed that the notice of demand dated 16.07.2019 be quashed and to direct the respondent to release the goods seized and detained under order dated 14.06.2019. The Statute provides the petitioner right to file an appeal under the provisions of the Act. The petitioner submitted that such appeals are not being accepted by way of an electronic mode.
Held that:- The Hon’ble High Court held that issue of limitation shall not come in the way of the petitioner, if, as mutually agreed upon, the appeal is preferred on or before 16.1.2020. The appropriate authority to consider and decide the appeal on its merit.—Dhillon Freight Carriers Pvt. Ltd. Vs. Commissioner of State Tax, Joint Commissioner of State Tax Investigation Bureau, Ib, Patna [2020] 20 TAXLOK.COM 165 (Patna)