Time lost due to technical glitches on GST Portal needs to be excluded for calculating GST Appeal filing limitation

Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court)

The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal of genuine grievances. Therefore, the appeal forum (wherever provided) must be seen to exist and be freely available to the person seeking to approach it. There must exist no obstruction to access it within time and opportunity granted by the stat

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