^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

THE MUTHALAPURAM SERVICE COOPERATIVE BANK- LIMITED vs. INTELLIGENCE OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Arun Chandran

Harimohan

Amrita Arun

Res. Counsel

---

Petitioner / Applicant	THE MUTHALAPURAM SERVICE COOPERATIVE BANK- LIMITED
Respondent	INTELLIGENCE OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 1, 2024
Order No.	WP(C) NO. 27202 OF 2024
Citation	2024(8) TAXREPLY 10998
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT The petitioner has approached this Court being aggrieved by the fact that it is unable to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 order on account of the fact that the order has not been uploaded on the portal. It is the specific case of the petitioner that though it attempted to file the appeal manually as per the proviso to sub-rule (3) of Rule 108 of the CGST / SGST Rules, the same was not accepted by the Appellate Authority. 2. The learned Senior Government Pleader submits that a similar issue was considered by this Court in the judgment in W.P(C) No. 23135 of 2024, where this Court disposed of the writ petition as follows:- “The grievance projected in this writ petition is that Ext.P5 order rejecting the application for rectification filed by the petitioner has not been uploaded in the portal, as a result of which the petitioner is unable to file any appeal under Section 108 of the CGST / SGST Act against Ext.P5 order. ....