2022 (1) TMI 697 - HC - GST

Court orders fresh appeal on State GST Portal, stresses on communication and rectification of filing errors.

The court directed the petitioner to file a fresh appeal on the appropriate State Portal of GST and condoned the delay in filing due to confusion. It ... Filing of appeal on wrong forum/portal - condonation of delay - duty of authority to notify misfiling - quashing of administrative orders to enable fresh filing - accessibility of online appeals by jurisdictional authorityFiling of appeal on wrong forum/portal - accessibility of online appeals by jurisdictional authority - condonation of delay - Petitioner's appeal uploaded on the Central GST portal instead of the State GST portal and consequences thereof. - HELD THAT: - The Court found on the record that the petitioner had in fact uploaded an appeal on the Central portal which was not visible on the State GST Back Office Portal. The appellate authority therefore did not issue final acknowledgement and returned the hard copy filed before the State Appellate Authority. Rather than enter into detailed legal niceties, the Court proceeded on the factual position that the appeal was filed before the wrong portal. In view of this misfiling and the appellant's apparent lack of notice of the error, the Court directed that the petitioner be permitted to file a fresh appeal on the appropriate State portal. Because the initial filing was before a wrong forum, the Court held that the delay in filing the fresh appeal shall be condoned.Petitioner permitted to file a fresh appeal on the State GST portal; delay in filing the appeal condoned.Quashing of administrative orders to enable fresh filing - Validity of the Appellate Authority's refusal to accept the hard copy of the appeal and attendant orders. - HELD THAT: - The appellate authority refused to accept the hard copy on the ground that no corresponding online appeal was found on the State Back Office Portal. Given the factual finding that the online appeal existed on the Central portal and not on the State portal, the Court quashed the orders recorded as Annexures-6 and 7 to the writ petition to enable the petitioner to file a fresh appeal before the appropriate authority.Orders at Annexures-6 and 7 quashed to enable fresh filing of the appeal.Duty of authority to notify misfiling - Obligation of Central and State appellate authorities to inform appellants who file appeals before the wrong forum. - HELD THAT: - The Court observed that when an appellant files an appeal before an incorrect portal or forum, it is incumbent upon the authorities to notify the appellant of the error so that corrective action may be taken. The Court, noting that the electronic facilities are relatively new and users may err, advised both Central and State Appellate Authorities to inform appellants by email when appeals are filed before the wrong forum.Both Central and State Appellate Authorities advised to notify appellants by email where appeals are filed before the wrong forum.Final Conclusion: Writ petition disposed of; petitioner allowed to file a fresh appeal on the State GST portal with delay condoned and Annexures-6 and 7 quashed; appellate authorities advised to inform appellants by email in cases of misfiling. Issues:1. Filing of appeal in wrong portal.2. Refusal to accept hard copy of appeal.3. Obligations of authorities in case of filing in wrong forum.4. Directions to file a fresh appeal and condone delay.Analysis:1. The petitioner filed an appeal in FORM GST APL-01 under Annexure-6 but uploaded it on the wrong portal, the Central Portal instead of the State Portal of GST. The State GST Appellate Authority could not find the appeal on their portal. The respondents stated that the online appeal was accessible only by the CGST authority or jurisdictional CGST offices, not the State GST appellate authority. The hard copy of the appeal was returned as final acknowledgment was not issued by the State GST Appellate Court.2. The Appellate authority under Annexure-7 refused to accept the hard copy of the appeal since it was not found on the State GST portal. The court noted that the petitioner was unaware of filing in the wrong portal and directed the authorities to inform appellants of such errors. The State GST authority later located the appeal filed by the petitioner before the Central authorities.3. The court emphasized that in such cases, authorities should notify appellants of filing in the wrong forum to allow necessary action. The judgment directed the petitioner to file a fresh appeal on the appropriate State Portal of GST. It was also decided to condone the delay in filing the appeal due to the confusion regarding the correct portal.4. The judgment concluded by advising all Appellate authorities, Central and State, to inform appellants of errors in filing appeals before the wrong forum via email. The writ petition was disposed of, and orders under Annexure-6 and 7 were quashed to enable the petitioner to file a fresh appeal in the correct portal, emphasizing the need for communication and guidance in such situations to avoid procedural errors.