TaxTMI 
TaxTMI 
2025 (11) TMI 356
X X X X Extracts X X X X
X X X X Extracts X X X X
....direction in the nature of mandamus directing the competent Respondent to remove the lacuna in filing appeal online on the portal and accept the Petitioner's statutory appeal under section 107 of the UPGST Act against the order dated 30.05.2025 passed under Section 74, UPGST Act by the respondent no. 3. (Annexure- 1)." 3. Primarily, the grievance of the petitioner is that its right to file statutory appeal against the order dated 30.05.2025 passed under Section 74 of the UPGST Act, 2017, cannot be eclipsed or denied for reason of the disputed amount of tax deposited by the petitioner, prior to the impugned order being passed. Earlier, the petitioner was issued Show Cause Notice proposing to confirm demand of tax Rs. 1,99,260/- togeth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the petitioner to file an appeal, the portal is responding by displaying the words - "disputed amount cannot be zero". 2. Shri Gopal Verma, learned counsel for GSTN has obtained telephonic instructions. He prays for short accommodation. 3. Another common difficulty that has come to our notice through numerous petitions wherever date for filing of reply and date of personal hearing are being communicated to the assessee in response to the adjudication notices and other notices, the proper officers/adjudicating authorities operating the portal are inadvertently filling up the date of hearing prior to the date of filing reply. Fixing of such dates vide statutory notices creates incurable defect to the proceedings. 4.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ond issue flagged in our last order - with respect to date of hearing being fixed before the date of filing of reply, the instructions are specific. They read as below: "Further, with respect to the direction passed by the Hon'ble High Court vide order dated 14th October 2025 (para No. 4&5) thereby directing GSTN to allow the officer to schedule the date of personal hearing only after the date of filing of reply. In this regard, it is stated that GSTN has technically examined the feasibility of introducing such modification/validation across the Adjudication and other notices Modules, and the same will be deployed on priority to enable the proper officers/adjudicating authorities avoiding filling up the date of hearing prior to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m Dada (India) Limited Vs. State of Madhya Pradesh and Others, (1953) 1 SCC 299. Once, the statute has given a person aggrieved (here the petitioner), a right to appeal against an order, that right may not be denied or obstructed on technicalities or rules of procedure. 12. Procedure is handmaid of justice as held in State of Punjab and Another Vs. Shamlal Murari and Another, (1976) 1 SCC 719. Earlier, when appeals were filed through physical mode, the dealing officials did not have liberty or discretion to not register an appeal presented for filing before an Appeal Authority. Whether an appeal may or may not lie and if such appeal may be entertained may remain matters falling in the realm of quasi-judicial power to be exercised by the ....