Obligation of GST department if appellant files GST Appeal on State Portal instead of Central Portal

Appeal filed to Central Portal of GST instead of State Portal of GST – ‘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’.

Case – Tropical Beverages Pvt. Ltd. Vs Union of India and Others (Tripura High Court)

Petitioner had filed an appeal in FORM GST APL-01 on Central Portal of GST instead of State portal of GST. 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 as appeal was filed on Central GST.

High court directed that

…. “The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST.”

…. “All Appellate authority, Central as well as State are advised 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”.

Comments

This is a welcome decision for taxpayers as GST being a relatively new tax, taxpayers might commit mistakes in filing appeals. In the instant case since the appeal has been filed but at wrong portal, so authorities should have considered by admitting appeal instead of denying it.

It is very obvious for a tax payer that if appeal has got filed in wrong portal of gst but it has been filed within time, so taxpayer should not be denied his right of appeal and authorities instead of refusing to accept appeal should guide for proper mechanism.

Still taxpayers need to be cautious and should file appeal to proper authorities and portal so as to avoid legal hardships.