“Access To Justice Cannot Be Held Hostage To Technology”: Allahabad High Court On Filing GST Appeals

The Allahabad High Court on 20 February addressed difficulties faced by taxpayers in filing appeals under the Goods and Services Tax Act, 2017 due to technological barriers in the online system.

A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a case filed by Ennbee Living LLP, pertaining to the generation of a temporary id to file appeal under the Goods and Service Tax Act, 2017. The Bench emphasised:

“Access to justice cannot be held hostage to technology that the revenue authorities have adopted to stream line their own processes and procedures. Again, prima facie, any person claiming to be a person aggrieved against an order may not be questioned at the stage of instituting an appeal as to his locus or right to file appeal. That issue is to be examined by the appeal authority by means of a quasi-judicial order that may be passed or any objection raised in that regard. That quasi-judicial power may not be interjected or obstructed by providing a procedure for filing appeals as may disable a person who may be genuinely aggrieved by an order, to file such appeal.”

Ennbee Living LLP had approached the High Court against the denial of opportunity to file an appeal against an order of seizure of goods.

The Court observed that often the owner of the goods is not available at the time of seizure, and therefore, a temporary ID and password are created and made available to the person-in-charge of the vehicle, i.e., the driver. This creates difficulties for the actual owner in filing appeals and depositing penalties.

Noting the wider impact, the Court observed that due to such difficulties, a large number of consignors and consignees approach the Court, resulting in wastage of time, money, and resources caused by technological barriers created by the revenue authorities.

The Court further noted:

“At present, a process is available for generation of temporary ID. However, it requires the person aggrieved to first approach the officer who may have passed the order to generate a temporary ID and password. Besides, the delay that may arise on following such process, we also see room may exist or arise, for malpractices to grow if such procedure is followed keeping in mind rigid time lines to file appeals.”

The Court directed the counsel for GSTN to obtain instructions regarding measures that may be adopted by the revenue to resolve the problems faced by taxpayers in filing online appeals, and to inform the feasibility of creating temporary IDs for filing appeals.

The matter is listed for hearing on 13 March 2026.