Facts of the Case

The petitioner, M/s. Shivashakti Sugar Mills (India) Private Limited, registered under the CGST and KGST Acts, preferred an appeal before the Additional Commissioner for Central GST and Central Excise (Appeals), Belagavi, against an order passed by the Superintendent, Central Tax, Bidar Range. The appeal, however, was filed in manual mode instead of electronically on the common portal, and consequently was not considered and was rejected by the appellate authority on that technical ground. Aggrieved, the petitioner approached the High Court seeking a direction permitting it to upload the memorandum of appeal on the common portal and to have the appeal decided on merits.

Issues Involved

  1. Whether an appeal under the GST Act filed in manual mode, and rejected solely for want of electronic filing, could be revived by permitting a fresh electronic appeal.
  2. Whether the earlier rejection for manual filing should operate as a bar to the fresh electronic appeal being considered on merits.

Petitioner's Arguments

  • The appeal against the order of the Superintendent of Central Tax had not been considered and was rejected only on the ground that it was filed manually instead of electronically.
  • The petitioner sought a direction permitting it to file the appeal electronically on the common portal, so that the appellate authority could pass a detailed order on merits.

Respondent's Arguments

  • Learned counsel for the respondents, on instructions, submitted that irrespective of the rejection of the manually-filed appeal, if the petitioner were to file a fresh appeal electronically, the same would be considered in accordance with law.

Court Order / Findings

  • Recording the respondents' fair submission, the Court disposed of the writ petition with liberty to the petitioner to file an appeal before the appellate authority in electronic mode in accordance with law.
  • The appellate authority was directed to consider the fresh electronic appeal without being influenced by, or taking into account, the rejection of the appeal already filed in manual mode.

Important Clarification

  • Rejection of a GST appeal solely for having been filed manually, instead of electronically on the common portal, is a curable procedural defect; the assessee is entitled to file a fresh electronic appeal, and the earlier manual-mode rejection cannot be treated as res judicata or otherwise held against the assessee when the appellate authority considers the fresh appeal.
  • Courts readily grant such liberty where the Department itself, on instructions, does not object to a fresh electronic appeal being entertained on merits.

Sections Involved

  • Section 107 of the Central Goods and Services Tax Act, 2017 — appeal to the Appellate Authority against an adjudication order, ordinarily required to be filed electronically on the common portal.

Decision – In Favour of

Disposed of in favour of the Assessee, with liberty to file a fresh electronic appeal to be considered strictly on its own merits, unaffected by the earlier manual-filing rejection.

Case Details

Court: High Court of Karnataka, Kalaburagi Bench
Case No.: Writ Petition No.201636 of 2025 (T-RES)
Neutral Citation: 2025:KHC-K:3488
Coram: Hon'ble Mr. Justice M.I. Arun
Date of Order: 30th June, 2025

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