https://www.taxtmi.com/caselaws?id=432931 A statutory right of appeal under Section 107 of the CGST Act cannot be defeated by portal non-reflection where the assessee has attempted to file offline. Rule 108 of the Uttar Pradesh GST Rules permits electronic filing or another mode only if properly notified by the Commissioner, and a circular cannot replace that notification requirement. In the absence of such notification, and where technical difficulty prevented online acknowledgment, the assessee could not be denied the appellate remedy on a purely procedural ground. The offline appeal was therefore treated as maintainable, and the correspondence insisting on online acknowledgment was set aside. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432931 A statutory right of appeal under Section 107 of the CGST Act cannot be defeated by portal non-reflection where the assessee has attempted to file offline. Rule 108 of the Uttar Pradesh GST Rules permits electronic filing or another mode only if properly notified by the Commissioner, and a circular cannot replace that notification requirement. In the absence of such notification, and where technical difficulty prevented online acknowledgment, the assessee could not be denied the appellate remedy on a purely procedural ground. The offline appeal was therefore treated as maintainable, and the correspondence insisting on online acknowledgment was set aside. Case-Laws GST Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432931