Section 107 of the CGST Act, 2017  — Appeal –-- The petitioner filed an appeal in FORM GST APL-01. The said appeal had to be uploaded on the appropriate portal. The respondent submitted that the Appellate Authority passed an order by stating that the petitioner filed hard copy of the online appeal in Form GST APL-01 on 21.11.2020. But on the Portal, the appeal application in Form GST APL-01 was not found available. Further, online appeal of the appellant was found under the administrative office of the Central jurisdiction under Agartala Commissionerate, Tripura-1 Division. Due to this final acknowledgement was not issued by the State GST Appellate Court. The hardcopy of the appeal application is returned back since the petitioner filed the online appeal before the CGST Authority through online portal but the hardcopy of the online appeal has been filed before the State GST appellate authority. The court observed that 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 authority so that the appellant can take necessary action in the said regard.

Held that:- The Hon’ble High Court directed the petitioner to file a fresh appeal and upload the said appeal before the appropriate authority.