Fresh GST Appeal Despite Portal Glitch

The Calcutta High Court, in Ram Chandra Sahoo v. Union of India & Ors., addressed the recurring procedural difficulties faced by taxpayers under the GST regime, particularly in relation to ex parte adjudication orders and technical impediments in filing statutory appeals electronically. 

While the petitioner had attempted to avail the statutory appellate remedy and had already deposited the mandatory pre-deposit amount, the appeal could not be uploaded on the GST portal owing to a technical glitch.

Recognising the procedural prejudice caused to the taxpayer and the existence of a prima facie case, the High Court exercised its writ jurisdiction to permit the filing of a fresh appeal manually/electronically and directed the appellate authority to condone the delay. The ruling reinforces the principle that technological limitations of the GST portal should not defeat substantive appellate rights.