Manually filed appeal accepted against assessment order not uploaded on GST Portal.
Channel: GST India (AZL)
Date: 04/08/2021

In the case of Sri Lakshmi Venkateshwara vs. State of Andhra Pradesh (Writ Petition No. 24150 of 2020 dated March 15 2021), the competent authority passed an assessment order on the assessee. The assessment order was served on the assessee manually against which an appeal was filed manually within a period of three months from the date of communication of the order. The said appeal was rejected on the sole ground that the appeal was not filed electronically.

 

It was held that where the order was not uploaded on the GST portal and was provided to the assessee manually, an appeal with respect to the same cannot be rejected on the ground that it was not filed electronically.