2024 (9) TMI 1343

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.... For the Petitioner: By Advs. Arun Chandran, Harimohan, Amrita Arun, Aswathy S Menon. For the Respondents: None   JUDGMENT The petitioner has approached this Court being aggrieved by the fact that it is unable to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 order on account of the fact that the order has not been uploaded on the portal. It is the specific case....

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....Rule 108 to contend that where the decision or order appealed against is not uploaded in the common portal, it is open to the petitioner to submit a certified copy of the said decision or order and file a manual appeal before the Appellate Authority. 3. Taking into consideration of the above submission of the learned Government Pleader, this writ petition is will stand disposed of permitt....