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Filing of an appeal by way of an electronic mode.

Appeal — Section 107 of the CGST Act — The petitioner sought direction for quashing of (i) Assessment Order dated 25.08.2018 and demand notice dated 24.01.2019 for Assessment Year 2013-14; (ii) for quashing of assessment order dated 23.08.2018 and demand notice dated 24.01.2019 for Assessment Year 2014-15; (iii) for condoning the delay in filing appeal and fix a date of hearing accordingly before the Commissioner. 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.—Tirupati Traders Vs. The State of Bihar, The Commissioner of Commercial Taxes Bihar New Secretariat Patna., The Assistant Commissioner of Commercial Taxes West Circle Muzaffarpur [2020] 20 TAXLOK.COM 164 (Patna)