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Challenge has been raised to the order passed by the Additional Commissioner, wherein the appellate authority has rejected the appeal filed by the petitioner against the order passed by the Proper Officer, cancelling the petitioner's registration, under Section 29 of the CGST Act. It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal. The Appeal Authority has completely erred in rejecting the appeal as time barred. Accordingly, the present writ petition is allowed.

Maintainability of petition— Challenge has been raised to the order passed by the Additional Commissioner, whereby the appeal has been rejected as time barred.

It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal.

Evidence was produced by the petitioner to establish the continued difficulties faced by him.

In the present case, on a technical construction of the statute, the period of limitation to file an appeal against the order dated 28.02.2019 may appear to run from the date of the order being communicated to the petitioner i.e. 28.02.2019 itself. At the same time, that construction has to be rejected. It is so because, against the order dated 17.09.2021, no appeal could have been filed by the petitioner as it remained completely prevented/obstructed from filing such appeal, owing to technical glitches suffered by the GSTN portal on which that appeal may have been filed.

Held that— Accordingly, the appeal was filed by the assessee on 20.09.2021, within time. The Appeal Authority has completely erred in rejecting the appeal as time barred. Accordingly, the present writ petition is allowed. The matter is remitted to the Appeal Authority to hear and decide the appeal on merits, treating the same to have been filed within time.

Challenge has been raised to the order passed by the Additional Commissioner, wherein the appellate authority has rejected the appeal filed by the petitioner against the order passed by the Proper Officer, cancelling the petitioner's registration, under Section 29 of the CGST Act. It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal. The Appeal Authority has completely erred in rejecting the appeal as time barred. Accordingly, the present writ petition is allowed.

Maintainability of petition— Challenge has been raised to the order passed by the Additional Commissioner, whereby the appeal has been rejected as time barred.

It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal.

Evidence was produced by the petitioner to establish the continued difficulties faced by him.