No Module for Filing Appeal Online Provided by GST Dept: Rajasthan HC Allows Manual Filing of Appeal Against Audit Order [Read Order]

In the absence of any module provided by the GST department, regarding the online filing of GST appeal against the audit order, the Rajasthan High Court has allowed the assessee to file the appeal manually.

The petitioner, M/s Singhla Trading Company has approached the High Court requesting to quash the order passed by the respondent appellate authority Commercial Taxes, Bikaner whereby the appeal submitted by the appellant against the order GST-ADT -02 was returned on the solitary ground that the appeal memo had not been filed online.

The counsel for the petitioner, Shri Singla urged that the GST Authority had not provided any module for filing of the on appeal against the order dated ZEL13.2U22 passed against the petitioner in form of GST ADT - 02. Left with no other option, the appellant preferred an offline appeal aggrieved of the said order and the demand raised therein but the same has been returned as above without any justification.  

Justice Sandeep Mehta and Justice Kuldeep Mathur observed that as no remedy of appeal has been provided to the appellant against the said order, Shri Sun it Bhandari, Advocate representing the department candidly conceded that the appellant has been rendered remediless because online module for preferring an appeal against the order dated 21.03,2022 issued in Form GST ADT - 02 has not been prescribed under the GST Act and the Rules.

The department submitted that the appellate authority may be directed to accept the offline appeal of the appellant and to decide the same as per law.

Allowing the petition, the Court held that “In view of the submissions noted above, it is hereby directed that the appellant shall file offline appeal against the audit order (Annexure-3) dated 21,03.2022 issued in form GST ADT-02 to the appellate authority within a period of thirty days from today. The appellate authority shall thereafter, proceed to hear the appellant/its representative and decide the appeal on merits as per law. The writ petition is allowed in these terms.”

To Read the full text of the Order CLICK HERE

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