2024 (2) TMI 851

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....>Writ Petition No. 29981 of 2023 - -<br>GST<br>Hon&#39;ble Shri Justice Rohit Arya And Hon&#39;ble Shri Justice Binod Kumar Dwivedi For the Petitioner : Shri Rakshit Gupta - Advocate For the Respondents : Shri M.P.S. Raghuvanshi - Additional Advocate General ORDER 1. Petitioner is an assessee under GST Act. The subject matter at issue relates to assessment years 2019-20 and 2020-21. The grieva....

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....ional Advocate General to seek instructions in that behalf. 4. Shri M. P. S. Raghuvanshi, learned Additional Advocate General, on instructions, states that though their is no notification so far issued under Rule 108 of CGST Rules, nevertheless, if this Court directs the petitioner to file appeal by physical mode, the same shall be entertained and decided on merits. 5. In view of the aforesaid f....