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        Case ID :

        2024 (9) TMI 1343 - HC - GST

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        Manual appeal permitted when order not uploaded on portal; timely filing treated as within limitation and heard on merits. Where an impugned order is not uploaded on the common portal, the proviso to Rule 108(3) permits filing of a manual appeal on production of a certified ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Manual appeal permitted when order not uploaded on portal; timely filing treated as within limitation and heard on merits.

                            Where an impugned order is not uploaded on the common portal, the proviso to Rule 108(3) permits filing of a manual appeal on production of a certified copy. Applying that procedure, the Kerala HC directed that the petitioner be allowed to present the appeal manually within the period fixed by the Court. It further directed that any such appeal filed within that time be treated as filed within limitation and considered on merits by the Appellate Authority in accordance with law after hearing the petitioner.




                            Issues: Whether the petitioner could be permitted to file a manual appeal when the impugned order was not uploaded on the common portal, and whether such appeal could be treated as filed in time if presented within the period directed by the Court.

                            Analysis: The grievance was that the statutory appeal could not be filed electronically because the order was not available on the portal. The governing proviso to sub-rule (3) of Rule 108 permits a manual appeal on production of a certified copy where the decision or order appealed against is not uploaded on the common portal. Following the same approach as in the earlier similar matter, the Court directed that the petitioner be allowed to file the appeal manually within the stipulated period. It further directed that an appeal so filed within that period be treated as filed in time and considered by the Appellate Authority in accordance with law after hearing the petitioner.

                            Conclusion: The petitioner was permitted to file a manual appeal against the impugned order within one week from receipt of a certified copy of the judgment, and a timely filed appeal was to be treated as within limitation and decided on merits by the Appellate Authority.


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                            ActsIncome Tax
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