Statutory appeal remedy preserved for ex parte GST adjudication, with delay condoned after a technical glitch blocked e-filing.

Where an ex parte adjudication order is challenged under the CGST Act and the assessee says the statutory appeal could not be uploaded because of a technical glitch, the matter should proceed through the appellate remedy rather than the writ route. The petitioner was directed to file a fresh appeal before the appellate authority within the stipulated time, with liberty to raise all grounds, including challenge to the show cause notice. The delay in filing was treated as condoned, preserving access to the appeal on the merits.

---

---

Issues: Whether the writ petition should be entertained against the ex parte adjudication order under Section 74 of the Central Goods and Services Tax Act, 2017 when the petitioner had attempted to pursue the statutory appeal but could not upload it because of a technical glitch, and whether the petitioner should be relegated to the appellate remedy with condonation of delay.

Outcome: The petition was disposed of by directing the petitioner to file a fresh appeal before the appellate authority within the stipulated time, with liberty to raise all grounds including challenge to the show cause notice, and with delay in filing treated as condoned.

---