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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
Original Order
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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. ....

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