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This Court directed the respondent Department to receive the appeal manually and pass appropriate orders.

Section 107 of the CGST Act — Appeal- Mode of Filing Appeal — The appellant challenged order dated 11.12.2019 served on 22.02.2020 rejecting the appeal filed against the assessment order dated 30.05.2018. The orders dated 30.05.2018 were not uploaded on GST common portal. Since there is no stipulation in the appeal provision that the appeal has to be invariably filed online on GST portal, the petitioner filed appeal papers in person and obtained acknowledgment. The appeal was rejected on the sole ground that the same was not filed electronically vide impugned order dated 11.12.2019. The appellant submitted that Rule 108 gives liberty to an appellant to file an appeal with required forms and relevant documents “either electronically or otherwise as notified by the Chief Commissioner”. Since the Chief Commissioner has, as of now, not notified any particular form for filing appeal, the appellant is at liberty to file the appeal by choosing either mode. The respondent counsel referring to Rule 108(1) submitted that the phraseology “either electronically or otherwise as may be notified by the Chief Commissioner” should be comprehended in such a manner that electronic mode of filing is mandatory, since the word “shall” is employed some words prior to the word “electronically”. The court observed that there is a discrepancy between Rule 108(1) and (2) with regard to the manner of filing the appeal and other documents. Held that:- The Hon’ble High Court set aside the impugned order dated 11.12.2019, with a direction that the respondent shall receive the appeal, process the same and if there are any defects, issue suitable check memos, the petitioner shall comply the same and resubmit the appeal either electronically or manually whereupon the respondent shall consider the appeal and after hearing the petitioner, pass appropriate order.
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