2024 (9) TMI 439

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....ate Mr. K. K. Sahoo, Advocate Mr. D. K. Samal , Advocate For the Opposite Parties  : Mr. T.K. Satapathy , Advocate ( Sr. Standing Counsel ) ORDER 1. Petitioner challenges order in original dated 26th April, 2024. On query from Court Mr. Ray, learned senior advocate appearing on behalf of petitioner submits, the order was not uploaded in the portal. As such, his client was prevented f....

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.... for the appeal to be filed in form GST APL-01. He then draws attention to instruction circular dated 23rd November, 2023, paragraphs 4 and 5. The paragraphs are reproduced below. "4. It is highlighted that non-issuance of the summary of such notices/orders electronically on the portal is in clear violation of the explicit provisions of CGST Rules. Besides, serving/uploading the summary o....

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....ct are served, electronically on the portal in FORM GST DRC-01. Also, they should ensure that summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 or CGST Act is uploaded electronically on the portal in FO....