Revenue Authorities obligated to inform the assessee about the filing of an appeal on wrong GST portal
Last updated: 25 January 2022
Court :
Tripura High Court
Brief :
The Hon'ble Tripura High Court in Tropical Beverages Pvt. Ltd. v. the Union of India & Ors. [W.P(C) No. 701 of 2021 dated January 4, 2022] quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal. Further held that, uploading of 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 assessee that the appeal has been filed before the wrong authority so that the necessary action can be taken.
Citation :
W.P(C) No. 701 of 2021 dated January 4, 2022
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Bimal Jain
Published in GST
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