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TROPICAL BEVERAGES PVT. LTD. vs. THE UNION OF INDIA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

INDRAJIT MAHANTY
S. G. CHATTOPADHYAY
Pet. Counsel
T. K. Deb
Res. Counsel
Bidyut Majumder

Petitioner / Applicant

TROPICAL BEVERAGES PVT. LTD.
Respondent THE UNION OF INDIA AND OTHERS
Court Tripura High Court
State

Tripura

Date Jan 4, 2022
Order No.

W.P(C) No. 701 of 2021

Citation

2022(1) TAXREPLY 4979
Original Order
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ORDER

Heard learned counsel for the respective parties. In the present case, it appears that the petitioner had filed an appeal in FORM GST APL-01 under Annexure-6 to the present writ petition. The said appeal had to be uploaded on the appropriate portal (Back Office Portal of the State GST, Appellate Authority). In paragraph-6 of the reply filed by the respondents no. 2 to 5 the following has been stated: “6. That, with regard to the statements made in paragraph No. 5.5 to 5.7 of the Writ Petition, i say that, on 03.12.2020 the GST Appellate Authority passed an order by stating that the petitioner filed hard copy of the online appeal in Form GST APL-01 on 21.11.2020 against the order no.ZA1611190004604, dated 15.11.2019. But when the appeal has been searched on the dashboard in the BO Portal (Back Office Portal) of the State GST Appellate authority the appeal application in Form GST APL-01 was not found available o the dashboard in the Back Office Portal of the State GST ap....

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