Can Unregistered person file Appeal under GST ? क्या अपंजीकृत व्यक्ति जीएसटी के तहत अपील कर सकता है
In case of unregistered transporter, a penalty u/s.129(3) of CGST ACT 2017 was levied and penalty notice was served upon unregistered transporter manually.
Can he file appeal under Rule 108 of CGST Rules 2017 manually or need any prior permission from Commissioner ?
My Opinion: If appeal cannot be filed electronically by unregistered person then he can file appeal manually