2018 (12) TMI 1408 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 411 (Cal.) – Permission for manual filing of appeal – contention of the petitioner is that, it is not in a position to upload the appeal electronically – Held that:- the appellate authority will consider such appeal papers as the appeal of the petitioner and will dispose of the same in accordance with law. -This order will not be construed to mean that, the petitioner is not required to comply with the other provisions regarding appeal including pre‐deposit.
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In the event, pre‐deposit as required is made by the petitioner for preferring the appeal within seven days from date and in the event, the petitioner complies with other formalities of the appeal, the a
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manual filing of the appeal. Learned Advocate for the petitioner makes over the appeal papers in Court to the learned Advocate for the State. In such circumstances, the appellate authority will consider such appeal papers as the appeal of the petitioner and will dispose of the same in accordance with law. Learned Advocate for the State is requested to make over the appeal papers to the appellate authority as expeditiously as possible and preferably within seven days from date. This order will not be construed to mean that, the petitioner is not required to comply with the other provisions regarding appeal including pre‐deposit. In the event, pre‐deposit as required is made by the petitioner for preferring the appeal within seve
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