Manual appeal for transitional SGST credit permitted, with limitation excluded and merits-directed verification ordered.

A writ petition concerning transitional SGST credit was disposed of with liberty to file a manual appeal within fifteen days. The appellate authority was directed to consider the appeal expeditiously without examining limitation and to verify the claimant's entitlement to transitional SGST credit. The operative effect was to permit manual filing and to ensure that the credit claim would be considered on merits rather than being defeated at the threshold on limitation grounds.

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Issues: Whether the petitioner should be permitted to file an appeal manually against the impugned order and whether the appellate authority should consider the appeal without going into limitation while verifying the claim relating to transitional SGST credit.

Outcome: The writ petition was disposed of with liberty to file a manual appeal within fifteen days, and the appeal was directed to be considered expeditiously without examining limitation, with verification of entitlement to transitional SGST credit.

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