Manual GST appeal filing is permissible when Form DRC-07

Manual GST appeal filing is permissible when Form DRC-07 is unavailable on the common portal.

Issue

Whether the Appellate Authority can legally reject a taxpayer’s request to file a GST appeal manually in Form GST APL-01 when the portal prevents electronic filing due to the department’s failure to upload the corresponding Form GST DRC-07.

Facts

The Appeal Intent: The petitioner intended to file a statutory appeal against a tax demand or order passed under the GST Act.
The Portal Glitch: Electronic filing of the appeal via the common portal was technically impossible because the required Form GST DRC-07 (Summary of the Order) had not been uploaded by the tax department.
Manual Request: Due to this portal constraint, the petitioner approached the Appellate Authority seeking formal permission to submit the appeal manually using physical documentation.
Appellate Rejection: The Appellate Authority summarily rejected the petitioner’s request, strictly citing the general mandate of Rule 108(1) which requires all appeals to be filed electronically along with relevant documents.
Writ Challenge: Aggrieved by this rejection, the petitioner filed a writ petition before the High Court challenging the administrative rigidity of the authority.

Decision

Proviso Permits Manual Route: The High Court held that the proviso to Rule 108 explicitly permits the manual filing of appeals in scenarios where the decision or order being appealed is completely unavailable on the common portal.
Rejection Deemed Unsustainable: Since the non-availability of Form DRC-07 on the portal was an established fact, the Appellate Authority’s insistence on a mandatory electronic filing was ruled to be completely unsustainable.
Order Quashed and Remanded: The Court determined that the impugned rejection order could not stand in the face of the clear statutory proviso. It set aside the order and remanded the matter back to the Appellate Authority with a directive to accept and consider the manual appeal.

Key Takeaways

Portals Cannot Block Justice: Technical glitches, administrative delays, or the non-uploading of statutory forms (like DRC-07) by tax officers on the GST portal cannot be used as a tool to strip away a taxpayer’s legal right to prefer an appeal.
The Role of Provisos: While electronic filing remains the default rule under GST administration, specific statutory provisos (such as those in Rule 108 or Rule 107A) act as essential safety valves to authorize physical, manual interventions when the digital system breaks down.
Substance Over Form: Quasi-judicial authorities must look at the practical realizability of their directions; if a portal constraint makes electronic compliance impossible, insisting on it violates the core principles of natural justice.

HIGH COURT OF BOMBAY

Dinesh Dnyandeorao Pawade

State of Maharashtra^*

Urmila Joshi Phalke and NIVEDITA P. MEHTA, JJ.

WRIT PETITION NO. 2561 OF 2026

MAY 8, 2026

R.D. Heda, Adv. for the Petitioner. S.A. Ashirgade, Addl. GP and Mrs. Ketki Jaltare, Adv. for the Respondent.

JUDGMENT

Urmila Joshi Phalke, J. – Heard.

2. Rule. Rule made returnable forthwith. Heard finally by the consent of learned Counsel appearing for the respective parties.

3. The reply filed by the Respondent Nos. 3 and 4 is taken on record.

4. By this Petition, the Petitioner has challenged the impugned order in appeal passed by the Respondent No.4 dated 29.08.2025.

5. It is submitted by the learned Counsel for the Petitioner that, the request of the Petitioner to permit him to file appeal manually has been rejected by Respondent No.4 on the ground, which reads as under:

“15. In the present case, the appellant made an application on 27.08.2024 to accept the manual submission of APL-01 as an appeal. As per Rule 108(1) of the CGST Rules, 2017, an appeal to the appellate authority must be filed electronically in FORM GST APL-01, along with the relevant documents. I have noticed that, as per DRC-07 is not available/not uploaded on GST portal, the appellant is not able to file the appeal electronically. Therefore, as per Sub-rule (1) of Rule 108, the application for acceptance of the manual filing of the appeal is deemed non-considerable.”

6. Thus, according to Respondent No.4, Rule 108(1) of the CGST Rules, 2017 provides that an appeal must be filed electronically in FORM GST APL-01 and since Form DRC-07 is not available/not uploaded on the GST portal, the appellant is not able to file the appeal electronically.

7. This Court has already observed in order dated 27.03.2026 that the authority has recorded the reason as to why the Petitioner/Appellant is unable to file the appeal electronically. The Appellate Authority has referred to sub-rule (1) of Rule 108 of the Rules, 2017, however, it overlooked the proviso to the said Rule, which reads as under:

“Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgment and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.”

8. Thus, the proviso provides that the appeal may be filed manually, if the same cannot be filed electronically due to non-availability of the decision or order to be appealed against the common portal (DRC 07).

9. Considering the same, this Court has already expressed the view that the impugned order is unsustainable. In view of that, the learned Counsel for the Petitioner submitted that, the issue be remanded back to the Respondent No.4.

10. Hence, the matter is remanded back to the Respondent No.4 and the Respondent No.4 shall consider the issue in view of proviso which is quoted in the order and take the decision in accordance with it. The Respondent No.4 shall decide the issue expeditiously.

11. Writ Petition is accordingly allowed.

12. Rule is made absolute in the above terms.

13. Pending application/s, if any, shall stand disposed of accordingly.