2026 (2) TMI 951

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.... ORDER The petitioner has filed the present petition seeking direction to the respondents to accept the appeal to be filed against the Order-in-original dated 30.9.2024 manually looking to the nature of controversy involved in this petition. 2. Shri Kochar has referred to the operative part of the Order-in-original and submitted that so far as demand I of para-5 of the Order-In- Original N....

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....rred the Proviso to Rule 108(1) of 'The Central goods and Services Tax Rules, 2017', which permits the filing of appeal manually only in two circumstances, which Rule is reproduced as under:- "108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01, along with the relevant d....

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....inal acknowledgment, indicating appeal number, shall be issued in FORM GST APL-01 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a ....