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Appeal filed by assessee through physical mode due to non-availability of portal should be accepted and heard

The Hon’ble Madhya Pradesh High Court in the case of King Confectionary V/s. State of Madhya Pradesh Date of Judgement :01-02-2024

👉 Issue:-

️ Can Appeal filed by assessee through physical mode due to non-availability of portal is it valid?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee was unable to file appeal against order of assessment due to non-availability of portal, Competent Authority was to be directed to accept appeal if same was filed by assessee through physical mode Provision for physical/offline filing of appeal to Commissioner was available but same was subject to notification in that behalf to be issued under rule 108.

Section 107 of Central Goods and Services Tax Act, 2017

CA Pradeep Modi
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