Section 107 of the CGST Act, 2017—Appeal — Offline mode--The petitioner sought quashing the correspondence dated 30.06.2022, requiring him to furnish acknowledgement of online filing of the appeal. The petitioner preferred an appeal online against the summary order. The portal of the department reflected that the order number entered is already under appeal or appeal order has been passed. The petitioner, thereafter, complained before the authority that the portal was not accepting the appeal. A rectification order under Section 161 was passed by the authorities on 19.04.2022, pursuant to which the recovery proceeding was initiated. The court observed that that no other method has been notified by the Commissioner for filing appeal other than through electronic mode. There is absolute clarity by the legislature as to the notification which has to be published by the State Government in the official gazette. Once no such notification has been issued, it would be presumed that other mode of filing the appeal would be offline. The taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.

Held that:- The Hon’ble High Court set aside the correspondence dated 30.06.2022 and directed the Appellate Authority to consider the appeal filed offline strictly in accordance with law within a period of one month.