AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2022 (1) TMI 697
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondent(s) : Mr. Bidyut Majumder, Asstt. S. G., Mr. K. De, Addl. Govt. Advocate. ORDER INDRAJIT MAHANTY, C.J. Heard learned counsel for the respective parties. In the present case, it appears that the petitioner had filed an appeal in FORM GST APL-01 under Annexure-6 to the present writ petition. The said appeal had to be uploaded on the appropriate portal (Back Office Portal of the S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellant namely M/s. Tropical Beverages Pvt. Ltd. having GSTN 16AAECT7016NIZ1 is found to be under the administrative office of the Central jurisdiction under Agartala Commissionerate, Tripura-1 Division, Agartala-I Range. Due to this final acknowledgement was not issued by the State GST Appellate Court. Accordingly, the hardcopy of the appeal application is returned back. It is perti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ard copy before the respondent Appellate authority but the Appellate authority under Annexure-7 refused to accept the same as an appeal purportedly since on verification of the portal of the State GST no such appeal was found thereon. This Court need not enter into the niceties of law in this respect. Factually, the petitioner had uploaded an appeal may be before the wrong portal but it is obli....