No penalty for delayed GST Appeal Filing due to Lack of Clarity in Law

Gujarat State Petronet Limited Vs Union of India (Gujarat High Court) The issue under consideration is whether the appellate authority was justified in rejecting the appeal on the ground of limitation or not? It is apparent that the appeal is required to be filed in electronic mode only and if any other mode is to be prescribed then the same is required to be notified by way of a notification. There is nothing on record to show that any notification has been issued for manual filing of an appeal. In such circumstances, though the physical copy of the adjudication order was handed over to the p...