Filing of Appeal where demand is paid through Temporary ID (Section 129)

[NYAYASETU LEGAL ASSOCIATES LLP]

In a GST detention case under Section 129, the penalty was paid through a Temporary ID generated by the UP GST department (as the taxpayer does not have GST registration in that UP State).

There is confusion on whether, as on date, an appeal against such order (MOV-09) can be:

Filed online on GST portal using Temporary ID or Required to be filed offline / manually before the Appellate Authority.

Though Rule 108 of CGST Rules mentions filing of appeal in FORM GST APL-01 and the format refers to GSTIN / UIN / Temporary ID, the GST portal currently does not seem to allow appeal filing using Temporary ID login.

Request members to specifically clarifying whether appeal through Temporary ID is permitted online or offline filing is the only remedy in such cases.

Thanks in advance.

[Sadanand Bulbule]

If the GST portal does not allow you to file the appeal online using your Temporary ID, you have to file a manual/offline appeal before the FAA under the proviso to Rule 108(1) of the CGST Rules.

[NYAYASETU LEGAL ASSOCIATES LLP]

Thanks for your valuable direction Sadanand Bulbule Ji. It means alot.

[Asha Latha]

Appeal can be filed in temporary logins. After filing online, filing of manual appeal can be considered (if officer insists).

We have filed appeals against MOV-09 detention orders in portal using temporary logins only.

In case of issues, you can please raise grievance.

AI Summary

GST detention appeals: use temporary ID online when portal accepts; file manual appeal if portal disallows temporary login. Where a GST detention appeal (MOV-09) arises after payment via Temporary ID, Rule 108 and FORM GST APL-01 reference Temporary ID but the portal may not permit Temporary ID logins; if the portal disallows online filing, the proviso to Rule 108(1) requires filing a manual/offline appeal before the FAA, although some practitioners report successful online filing with temporary logins and recommend raising a grievance if technical issues occur.