2023 (9) TMI 39

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....ned communication dated 16.06.2023 reads as under: As per Rule 108(1) of PGST Rules, 2017, the appellant shall file an appeal electronically before the appellant authority in FORM GST APL-01. Moreover, as per Section 107(1) PGST Act, 2017 any person aggrieved by any decision or order passed under this Act by an adjudicating authority may appeal to such Appellant authority within three months from the date on which the said decision or order is communicated to such person. Further, the reason adduced by the appellant that he has tried through GST portal within the due date however, there was no facility available in the online GST portal to file an appeal against the TRAN-1 rejection order is not correct. It is stated that as and when PGST....

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.... asked to wait for further instructions from the Government or CBIC. For further assistance, please feel free to contact us at GST helpdesk number 1800-103-4786 or visit Grievance Redressal Portal https://selfservice.gstsystem.in/to log a ticket. Inconvenience cause is regretted. The Survey takes just two minutes to complete and your feedback will be of great help to us in the work to improve our service. Please Click on below mention link to start Survey: https://selfservice.gstsystem.in/SurveyFormN.aspx?SurveyID=L2&uniqueID=11128348 4. Therefore, the petitioner filed an appeal manually before the 1st respondent on 12.06.2023, which has been now rejected by the second respondent vide impugned communication. The delay in filing the....

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....as the case may be, and such time shall be computed from the date of issuance of this notification or the date of the said order, whichever is later: Provided that any appeal against the order filed in accordance with the provisions of Section 107 of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification". 3. The appellant shall not be required to deposit any amount as referred to in sub-section (6) of Section 107 of the said Act as a pre-condition for filing an appeal against the said order. 4. An appeal filed under this notification shall be accompanied by relevant documents including a self-certified copy of the order and such appea....