Bombay HC Allows Reconsideration of Manual GST Appeal Due to Missing DRC-07 on Portal

Dinesh Dnyandeorao Pawade Vs State of Maharashtra (Bombay High Court) The Bombay High Court heard a writ petition challenging an appellate order dated 29.08.2025 passed by Respondent No.4. The petitioner had sought permission to file an appeal manually after being unable to file it electronically on the GST portal. The appellate authority rejected the request on the ground that Rule 108(1) of the CGST Rules, 2017 requires appeals to be filed electronically in FORM GST APL-01. The authority observed that since Form DRC-07 was not available or uploaded on the GST portal, the petitioner could not...