2026 (6) TMI 690

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.... HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 8-5-2026<br>WRIT PETITION NO. 2561 OF 2026 - -<br>GST<br>URMILA JOSHI PHALKE AND NIVEDITA P. MEHTA, JJ. For the Petitioner: Mr. R.D. Heda, Advocate. For the Respondent Nos. 1 & 2/State: Mr. S.A. Ashirgade, Addl. GP. For the Respondent Nos. 3 & 4: Mrs. Ketki Jaltare, Advocate. ORAL JUDGMENT:- (PER : URMILA JOSHI PHALKE, J.)....

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....tronically in FORM GST APL-01, along with the relevant documents. I have noticed that, as per DRC-07 is not available/not uploaded on GST portal, the appellant is not able to file the appeal electronically. Therefore, as per Sub-rule (1) of Rule 108, the application for acceptance of the manual filing of the appeal is deemed non-considerable." 6. Thus, according to Respondent No. 4, Rule 108(1)....

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....visional acknowledgment and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy." 8. Thus, the proviso provides that the appeal may be filed manually, if the same cannot be filed electronically due to non-availability of the decision or order to be appealed against the common portal (DRC 07). 9. Considering the ....