Revenue Authorities obligated to inform assessee about filing of appeal on wrong GST portal

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

The Hon’ble Tripura High Court in Tropical Beverages Pvt. Ltd. v. the Union of India & Ors. [W.P(C) No. 701 of 2021 dated January 4, 2022] quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal. Further held that, uploading of an appeal may be before the wrong portal, but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the assessee that the appeal has been filed before the wrong authority so that the necessary action can be taken.

Facts:

Tropical Beverages Pvt. Ltd. (“the Petitioner”) has filed this petition, being aggrieved against the order of the Revenue Department (“the Respondent”) refusing to accept the Petitioner’s appeal filed in FORM GST APL-01, which was wrongly uploaded on the Central GST Portal by the Petitioner instead of State GST Portal.

Issue:

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