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 file the appeal electronically, and therefore the request for manual filing was treated as non-considerable.
The High Court noted that the appellate authority itself had recorded that the petitioner was unable to file the appeal electronically because DRC-07 was not available on the portal. The Court further observed that while the authority relied on Rule 108(1), it failed to consider the proviso to the said Rule. The proviso states that where the certified copy of the decision or order is submitted within seven days from filing FORM GST APL-01, the date of filing of appeal shall relate to the provisional acknowledgment, and if submitted later, the date of filing shall be the date of submission of such copy.
