M/S Calcutta Ahmedabad Roadlines Pvt. Ltd. v. State Tax Officer – 2018 (19) G.S.T.L. 411 (High Court – Calcutta)

Appeal not mandatorily required to be file electronically only.


  • The Petitioner is not in state to file the appeal electronically and thereby filed the appeal manually.
  • Contention of the Petitioner was that the Appellate Authority is not receiving manual filing of the Appeal.


  • As per Rule 97A and 107A of the CGST Act, the appeal can be filed manually also.
  • Accordingly, the Advocate for the Petitioner makes over the appeal papers in the court to the Advocate for the State.
  • Hence the Appellate Authority will consider the such appeal papers and will dispose of the same in accordance of law subject to the compliance of other provisions of the law including pre-deposit.


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