Case Law Details
Navya Foods (P.) Ltd. Vs Superintendent of Central Tax (Andhra Pradesh High Court)
A perusal of Rule 107 & 108 of the CGST Rules make it clear that the appeal is required to be filed in an electronic mode only and if any other mode is prescribed, then, the same is required to be notified by way of a notification. There is nothing on record to show that any notification was issued prescribing any other mode by which an appeal could be filed. Therefore, the argument of the learned counsel for the petitioner that the time period for filing appeal would start only when the order is uploaded in GST portal cannot be brushed aside more so, in view of the Division Bench Judgment of the Gujarat High Court dated 05.03.2020 reported in Gujarat State Petronet Limited vs. Union of India [R/Special Civil Application No.15607 of 2019].
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
Heard Sri P.Karthik Ramana, learned counsel for the petitioner, Sri B.V.S.Chalapathi Rao, learned Senior Standing Counsel, Central Board of Indirect Taxes and Customs appearing for respondent Nos. 1 and 2, and Sri N.Harinath, learned Assistant Solicitor General appearing for respondent No.3.
2. The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
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