Tropical Beverages Pvt. Ltd Vs Union Of India
Date: January 4, 2022
Subject Matter
Authorities obligated to inform the appellant if the appeal is filed before the wrong authority
Summary
Factually, the petitioner had uploaded an appeal may be before the wrong portal but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the appellant that the appeal has been filed before the wrong…
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 stat…