GST appeal access through fresh login credentials was permitted to preserve the statutory appellate remedy after technical filing difficulty.

Where a GST appeal could not be uploaded because of technical difficulty, the Court accepted the respondents' position that the petitioner could seek fresh login credentials and granted limited relief. The petitioner was permitted to apply anew for issuance of a login ID and password within 15 days, and then to file the statutory appeal within a further 15 days. The respondents were directed to consider any such appeal in accordance with law, thereby preserving the petitioner's appellate remedy on compliance with the portal-access procedure.

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Issues: Whether the petitioner was entitled to be granted fresh login credentials and a further opportunity to file the statutory appeal under the goods and services tax regime.

Analysis: The writ petition was disposed of on the basis that the respondents themselves acknowledged that the petitioner could seek a new login ID and password on the GST portal if he was willing to file the appeal. In view of that stand, and considering the grievance that the appeal could not be uploaded because of technical difficulty, the Court permitted the petitioner to apply afresh for issuance of login ID and password within 15 days. After such credentials are granted, the petitioner was permitted to prefer the appeal within 15 days, and the respondents were directed to consider any such appeal in accordance with law.

Conclusion: The petitioner was granted limited relief to reapply for login credentials and thereafter file the appeal, so the matter was disposed of in favour of the petitioner to that extent.

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