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.

AI Summary

Appeal against GST detention order using Temporary ID - file manual appeal if portal login with Temporary ID is unavailable. Where a GST detention penalty was paid using a Temporary ID but the GST portal does not permit login or online submission with that ID, the procedural safeguard requires filing a manual appeal before the first appellate authority under the proviso to the applicable CGST filing rule. The legal consequence is that online appeal is not available if the portal rejects Temporary ID credentials, and the offline/manual appeal is the operative remedy to preserve appellate rights in such cases.