2025-VIL-1153-ALH
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SGST High Court Cases

GST - Statutory right of filing appeal online, Procedural technicalities - Petitioner had paid the disputed tax amount prior to the impugned order being passed – The online portal did not allow the petitioner to file the appeal as it was showing the disputed tax amount as 'Nil' - the grievance of the petitioner that its right to file statutory appeal against the order passed under Section 74, cannot be denied for reason of the disputed amount of tax deposited prior to the impugned order being passed - HELD - The appeal is a creature of statute and once the statute has provided the aggrieved party the right to appeal, that right cannot be denied on technicalities or procedural rules - Once the statute has given a person aggrieved, a right to appeal against an order may not be denied or obstructed on technicalities or rules of procedure - the GSTN is directed to modify the online portal to allow filing of appeals even where the disputed tax amount is shown as 'Nil', with a note that the issue of maintainability of the appeal will be examined by the appellate authority - Since filing of the appeal cannot be held hostage to the correction that is necessary to be made by the GSTN, in its technical processes, in the interest of justice, the petitioner may file his appeal through physical mode before the appropriate Appeal Authority – The writ petition is disposed of - Whether the practice of fixing the date of personal hearing prior to the date of filing reply - HELD – This practice creates an incurable defect in the proceedings and directed the GSTN to introduce a modification in the portal to ensure that the date of personal hearing is never fixed prior to the date of filing reply. The GSTN assured that the necessary correction would be made on priority.
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