Section 161 appeals: accept manual appeals when rectification requests are rejected, until online filing arrangement is available. Where a Proper Officer rejects a rectification or amendment application under the GST rectification regime and the online portal does not permit filing the resultant appeal, appellate authorities are instructed to accept manual appeals until an online filing arrangement is made available.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 161 appeals: accept manual appeals when rectification requests are rejected, until online filing arrangement is available.
Where a Proper Officer rejects a rectification or amendment application under the GST rectification regime and the online portal does not permit filing the resultant appeal, appellate authorities are instructed to accept manual appeals until an online filing arrangement is made available.
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