HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3210 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel for the parties. 2. By means of the present writ petition, petitioner seeks the following reliefs: "I. Issue a writ, order or direction in the nature of mandamus directing the respondent no. 3 to register the appeal by permitting it to be filed manually without raising the issue of limitation and to hear & dispose the appeal on merits; II. Issue a writ, order or direction in the nature of mandamus directing respondent no. 1 to permit/enable the petitioner to file online appeal against DRC-05 dated 30.12.2023; III. Issue a writ, order or direction in the nature of certiorari for quashing the impugned order dated 30/12/2023 (Annexure No. 3) passed by respondent no. 4." 3. Factual matrix indicates that the petitioner had deposited certain tax amount under protest and after passing of the order attempted to file an appeal against the said orders online. Since the order was passed by way of DRC-05, the online appeal could not be filed. The petitioner, however, has attempted to file a manual appeal but the same has not been accepted. 4. Keeping in mind the judgment passed in Savita Oil Technologies Ltd. Versus Union of India, reported in (2023) 8 Centax 241 (Bom), we direct the respondent authorities to accept the manual appeal of the petitioner if the same is filed within two weeks from date. Once the Versus Counsel for Petitioner(s) : Shubham Agrawal Counsel for Respondent(s) : C.S.C. M/S Kk Iron Industries .....Petitioner(s) Goods And Services Tax Network And 3 Others .....Respondent(s) appeal is filed, the authorities should act in accordance with law and after granting opportunity of hearing to the petitioner pass a reasoned order, without granting unnecessary adjournment to either of the parties. 5. With the aforesaid direction, the writ petition is disposed of. September 8, 2025 K.K. Maurya WTAX No. 3210 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad