Gujarat State Petronet Limited – Gujarat High Court

Petitioner filed manual appeal against rejection of refund claim as it could not prefer an appeal in electronic form since the order was not uploaded on GST portal by Adjudicating Authority. Appellate Authority rejected the appeal on the grounds of expiry of limitation period.


Hon’ble Court held that in absence of any other notified mode, time period to file an appeal would start only when the order is uploaded on the GST portal, thereby quashing the order of the Appellate Authority by condoning delay in filing of manually filed appeal.


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