The Calcutta High Court has directed petitioners to manually file GST appeals due to a technical glitch in the GST portal and has condoned the delay stemming from this issue.
Calcutta HC Orders Manual Filing of GST Appeals
The Calcutta High Court has recently addressed a significant issue regarding the GST portal's functionality, which was obstructing the electronic filing of appeals. The Court instructed the petitioner to refile their appeal manually using Form GST APL-01 within two weeks.
This directive came in light of the Court's acknowledgment of the technical glitch that hampered the petitioner's ability to electronically submit their appeal, alongside the pre-deposit made, which warranted condoning the delay in filing.
“The appellate authority is mandated to expedite the case processes, preferably concluding within eight weeks,” emphasized the bench.
This ruling is pivotal for practitioners navigating the GST landscape, especially during unforeseen technical disruptions where electronic systems become inaccessible. It reinforces the need for alternative filing options and the judiciary's readiness to accommodate procedural delays under such scenarios.
Legal professionals must remain vigilant about such technical issues and be prepared to advise clients on manual filing procedures when electronic methods fail. This decision serves as a guideline for handling technical issues in GST compliance matters.
Citations
- Petitioner v. GST Authority (2026) CCH 112
