1. Heard Sh. S. F. Qadiri, learned counsel for the petitioner.

2. The petitioner is an agency and in respect of the financial years 2017-18, 1018-19, 2019-20, 2020-2021 (Till September, 2020), assessment orders have been passed on the basis of which demand notices under Section 73 of Jammu & Kashmir SGST Act, 2017 read with Rule 142(5) of the Jammu & Kashmir SGST Rules, 2017, have been issued against it.

3. The submission of learned counsel for the petitioner is that there is a provision for appeal but the same was required to be submitted online. There were technical glitches in filing of the appeal and as such the petitioner could not avail the remedy of appeal and in the meantime, demand notices have been issued.

4. Notwithstanding or admitting the submission as made by learned counsel for the petitioner, in order to resolve the situation, Sh. D. C. Raina, learned Advocate General, submits that in case the petitioner files the appeal(s) within a reasonable time, the same would be considered on merits.

5. At this juncture, it has been informed that the record of the petitioner is lying seized and, therefore, it may not be possible to file effective appeal without the same which contention has not been accepted by the learned Advocate General.

6. In view of the aforesaid facts and circumstances, we permit the petitioner to file appeal(s) for the relevant assessment years before the appellate authority in accordance with law expeditiously preferably within a period of two weeks from today. In case the petitioner finds any difficulty in filing the effective appeal for want of some information, the petitioner may move an application to the appellate authority who will consider the same and, if necessary, provide the necessary information to enable the petitioner to supplement his appeal. On the appeal so improved upon, the appellate authority would proceed to decide the same in accordance with law expeditiously prefereably within a period of three months from the date the appeal is filed or is supplemented. It goes without saying that the appeal shall be considered on merits and would not be dismissed on the ground of delay if the same is filed within the period of two weeks from today as directed above.

7. Petition disposed of.