2022 (1) TMI 697

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....stt. 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 State GST, Appellate Authority). In paragraph-....

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....g 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 pertinent here that the petitioner filed the online appeal before the C....

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.... 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 obligatory on the part of the authorities concerned in such an event to br....