Held - Since the petitioner has an alternative remedy of an appeal which he has already availed of in terms of Section 107 of the JGST Act by filing the same manually which is being kept dormant by the Department, we dispose of this writ application with a direction to the Joint Commissioner (Appeals), Dhanbad Division, Dhanbad to dispose of the appeal preferred by the petitioner manually expeditiously and preferably within a period of eight w.....

Held - In the counter affidavit filed by the State, there is no denial to paragraph no. 32 of the writ petition wherein specific pleading has been made by the assessee that no other method has been notified by the Commissioner for filing appeal other than through electronic mode. The contention of learned Standing Counsel that Commissioner has issued a circular does not hold ground as the word 'notification' has been defined in Section 2(80) o.....