2023 (7) TMI 877

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....ased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 4 or Respondent No.7 to forthwith accept and admit the appeals sought to be filed by the petitioners against the Intimations for concluding proceedings dated 17th May 2022 either manually or electronically and without insisting upon an application seeking condonation of delay in filing the said appeals." 2. These petitions were earlier listed before a Coordinate Bench of this Court on 27th April 2023 when their Lordships considering the issues as involved, were pleased to pass the following order :- ". These petitions are based on t....

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....ually. 3. Learned AGP states that this position would be placed on record by way of an affidavit. We also expect the Respondent to indicate in the affidavit as to what is the solution to the issue at hand and not only to point the technical issues. 4. Stand over to 6 April 2023". 3. Such a position cannot continue where the litigant wants to file a statutory appeal cannot do so only because of the technical lacuna. If the technical lacuna is not resolved, at least a temporary solution in respect of an individual case of permitting to file an appeal manually can be explored. This is particularly so, since there is no objection whatsoever against the Petitioners for filing an appeal such as limitation, jurisdiction etc. 4. While w....

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....rm GST DRC-05 by the adjudicating authority itself is an appealable order as the CGST Act would clearly provide. It is therefore, contended that as the portal is not allowing filing of appeal, it will render the remedy of an appeal illusory. It is the petitioners' contention that this would amount to arbitrariness in making an incorrect interpretation of the provision of Section 107 of the CGST Act which would be available to the petitioners. 6. Mr. Sanghavi, learned counsel for the petitioners submits that in these circumstances, appropriate orders are required to be passed to permit the petitioners to manually file an appeal for want of appropriate provision in the e-portal as operative by the Appellate Authority. 7. Ms .Chavan, learned....