Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court {Balvinder Singh V/s Assistant Enforcement Officer (2025) 32 Centax 156 (Ker.)}
Issue:
Whether appeal can be denied due to system error and delay in manual filing?
Facts:
Assessee’s goods were detained and tax was paid under protest. Due to a system error showing ‘NIL’ demand in Form GST MOV-09, online appeal couldn’t be filed. A manual appeal was submitted after the time limit, but it was rejected as time-barred.
Held:
Right to appeal under Section 107 cannot be denied due to system glitches. Department cannot benefit from its own fault. Appeal must be restored and heard on merits.
