𝐖𝐡𝐚𝐭 𝐝𝐨𝐞𝐬 𝐥𝐚𝐰 𝐬𝐚𝐲?
Rule 108(1): “An appeal to the Appellate Authority under Sub-Section (1) of Section 107 shall be filed in form GST APL-01 along with the relevant documents, either electronically or otherwise as may be notified by the Chief Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.”
𝐀𝐩𝐩𝐞𝐚𝐥 𝐜𝐚𝐧 𝐛𝐞 𝐟𝐢𝐥𝐞𝐝 𝐦𝐚𝐧𝐮𝐚𝐥𝐥𝐲 – 𝐀𝐏 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭
Till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually.
Refer: Writ Petition No. 3308 of 2021 [Ali Cotton Mills, 2021 (2) TMI 1165]