JUDGMENT :

G.S. Kulkarni, J.

The Petitioner in these proceedings under Article 226 of the Constitution of India has approached this Court making a grievance in regard to the functionality of the GSTN Portal, which according to the Petitioner, has prevented it from lodging/filing of a statutory appeal under the provisions of Section 107 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”), in a situation wherein the Petitioner had intended to take the benefit of the voluntary deposit of the CGST made by the Petitioner under the provisions of sub-section (5) of Section 73 of the CGST Act, in relation to the compliance of the provisions of sub-section (6) of Section 107 of the CGST Act. Such provision mandates that no appeal shall be filed under sub-section (1) of Section 107 of the CGST Act, unless the appellant has paid in full such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as admitted by him; and a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, in relation to which an appeal is intended to be preferred.

2. To appreciate the contentions as urged by the Petitioner, i