Appellate remedy for GST demand notices preserved despite filing difficulties, with merits-based consideration and permitted supplementation.

Demand notices issued under the Jammu & Kashmir SGST framework were challenged on the basis that online filing of appeals was hindered by technical difficulties and unavailability of records. The petitioner was granted liberty to file appeals within the stipulated period, and the appellate authority was directed to consider any request for additional information, permit supplementation of the appeal if necessary, and decide the matter expeditiously on merits. Appeals filed within the permitted time were not to be rejected as delayed.

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Issues: Whether the petitioner should be permitted to file appeals against the demand notices and have the appellate authority consider them on merits despite the delay and the need to supplement the appeal with further information.

Analysis: The assessment orders had led to demand notices under Section 73 of the Jammu & Kashmir SGST Act, 2017 read with Rule 142(5) of the Jammu & Kashmir SGST Rules, 2017. The petitioner sought access to the appellate remedy, stating that the appeal could not be filed online because of technical difficulties and that the seized record prevented an effective filing. To resolve the difficulty, the petitioner was granted liberty to file appeals within a stipulated time. The appellate authority was also directed to consider any application for necessary information and to permit supplementation of the appeal, if required. The authority was further directed to decide the appeal expeditiously and on merits, and not to reject it on the ground of delay if filed within time.

Conclusion: The petitioner was permitted to pursue the appellate remedy, and the appellate authority was directed to hear the appeals on merits without rejecting them for delay if filed within the permitted period.

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