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2019 (8) TMI 1554 - ANDHRA PRADESH HIGH COURTMaintainability of appeal - appeal of the petitioner was rejected on the ground that the appeal of the petitioner is not qualified for admission, as the petitioner did not adhere to the provisions in Section 107 of A.P.G.S.T. Act, 2017, and Rule 108 of APGST Rules, 2017 - HELD THAT:- Having regard to the facts and submissions and as the case of the petitioner requires adjudication on merits and when substantial justice is pitted against technical considerations, it is always necessary to prefer the ends of justice, we are of the considered view that the request of the petitioner merits consideration. Such course also would help the petitioner in having his cause decided on merits. The impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law, however, after giving an opportunity of personal hearing to the petitioner - Petition allowed.
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