Debangsu Basak, J. - (1.) It is the contention of the petitioner that, it is not in a position to upload the appeal electronically.
(2.) Learned Advocate for the State submits that, the appeal can be filed manually also. He refers to Rule 97A and 107A of the West Bengal Goods and Services Tax Rules, 2017. The Rules of 2017 permit manual filing of appeals.
(3.) It is the contention of the petitioner that, the appellate authority is not receiving manual filing of the appeal.;