The Tripura High Court ruled that the GST Authority should inform Assessee about the filing of an appeal on the wrong GST portal.
The petitioner had filed an appeal in FORM GST APL-01. The said appeal had to be uploaded on the appropriate portal (Back Office Portal of the State GST, Appellate Authority).
The division bench of Chief Justice Indrajit Mahanty and Justice S.G.Chattopadhyay noted that that the petitioner also filed a hard copy before the respondent Appellate authority but the Appellate authority refused to accept the same as an appeal purportedly since on verification of the portal of the State GST no such appeal was found thereon.
The court said that it need not enter into the niceties of law in this respect.
The court stated that the petitioner had uploaded an appeal may be before the wrong portal but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the appellant that the appeal has been filed before the wrong authority so that the appellant can take necessary action in the said regard.
It appeared to the court from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST.
After considering the circumstances of the case the court issued certain directions that, firstly, the petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST; Secondly, the delay in filing the appeal shall be condoned.
The court advised all Appellate authority, Central as well as State, that in the event people filed appeals before the wrong forum, the appellant or assessee in particular, ought to be informed by email about the error committed by them since all these facilities are fairly new and it requires time to carry out necessary corrections.
Case title: M/s. Tropical Beverages Pvt. Ltd. v/s The Union of India and Ors.
Citation: W.P(C) No. 701 of 2021