Manual filing under Rule 108(1) proviso required when electronic filing is unavailable; authority must accept appeal and issue acknowledgement.

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 by non-availability of the order or portal impediments; accordingly, where the portal refuses filing (including due to linked non-deposit under a separate demand) the Appellate Authority must accept the appeal manually and issue the provisional acknowledgement, enabling statutory prosecution of the appeal and compliance with the rule's procedural framework.

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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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