JUDGMENT :

(Biren Vaishnav, J.)

1. Rule returnable forthwith. Learned advocates appearing for the respective respondents waive service of notice of rule.

1.1 These petitions, though different on facts, essentially raise a common question of interpretation of Section 107 of the Central Goods and Services Tax Act, 2017 (“CGST” for short) and Rule 108 of the Central Goods and Services Tax Rules, 2017 and related provisions.

SPECIAL CIVIL APPLICATION NO.14867 of 2022

2. This petition is filed for the following prayers:

“9(a) That this Hon’ble Court may be pleased to issue a writ of Mandamus or an appropriate writ, order or direction, ordering, directing or declaring the Ld. Assistant Commissioner to make available and upload the electronic copy of the OIO dated 23.08.2019, on the GST Portal for the purpose of filing appeal in accordance with Section 107 of the CGST Act, 2017 and Rule 108(1) of the CGST Rules, 2017. (AA) That this Hon’ble Court may be pleased to issue a Writ Petition of Mandamus or an appropriate writ in the nature of Mandamus or any other appropriate writ, order or direction, to quash and set aside the Impugned Order in Appeal passed by Ld. Commissioner (Appeals) to the ext