Manual GST appeal filing cannot be rejected where the portal order is unavailable and the proviso permits filing.

Where the decision or order was not available on the GST portal, rejection of a request to file the appeal manually could not stand because the proviso to Rule 108(1) expressly contemplates filing linked to production of the certified copy within the stipulated period. The authority erred by relying only on the main rule requiring electronic filing in FORM GST APL-01 and ignoring the proviso. The impugned order was therefore unsustainable, and the matter was remanded to the appellate authority for reconsideration under the proviso to Rule 108(1).

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Issues: Whether the rejection of the request to file the appeal manually was sustainable when the decision or order was not available on the GST portal and whether the proviso to Rule 108(1) permitted such manual filing.

Analysis: The appeal filing rule requires electronic filing in FORM GST APL-01, but the proviso expressly addresses the situation where the certified copy of the decision or order is filed within seven days or later and thereby recognizes filing even when the electronic route is not practically available. Since the authority overlooked the proviso and proceeded only on the basis of the main rule, the rejection of manual filing could not stand.

Conclusion: The impugned order was unsustainable and the matter was remanded to the appellate authority to decide the issue in accordance with the proviso to Rule 108(1).

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