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<h1>Manual filing under Rule 108(1) proviso required when electronic filing is unavailable; authority must accept appeal and issue acknowledgement.</h1> The proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017 permits manual filing of FORM GST APL-01 where electronic filing is prevented ... Manual filing of appeal under Rule 108(1) proviso - Electronic filing on common portal - Non-availability of decision or order on the common portal as ground for manual filing - Acceptance of appeal where portal does not permit electronic filing - Duty of Appellate Authority to accept manually filed appeal - HELD THAT:- The petitioner is willing to file an appeal challenging demand II to V of para-5 of the Order-In-Original No.43/JC/GST/JBP/2024-25 dated 30.09.2024 by way of appeal, but due to non-deposit of amount under demand I of para-5 of the Order-In-Original No.43/JC/GST/JBP/2024-25 dated 30.09.2024, the Portal is not accepting the appeal electronically. The Counsel for the petitioner has pointed out the genuine problem, due to which the appeal cannot be filed electronically. Therefore, we direct the Office of the Appellate Authority to accept the appeal manually. Issues: Whether the Appellate Authority is required to accept the appellant's appeal manually under the proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017, where the appeal cannot be filed electronically.Analysis: The proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017 permits manual filing of an appeal in FORM GST APL-01 where the appeal cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal. The petitioner has shown that the portal is not accepting electronic filing of the appeal challenging demands II to V because of non-deposit of amount under demand I, creating an impediment to electronic filing. Counsel for the respondents was directed to obtain instructions regarding filing of the appeal challenging demands II to V. Having regard to the proviso and the stated inability to file electronically, manual acceptance is warranted to enable filing and issuance of provisional acknowledgement as contemplated by the rule.Conclusion: The Appellate Authority is directed to accept the appeal manually under the proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017 and proceed in accordance with the statutory framework.
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