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2021 (2) TMI 1165 - HC - GSTMaintainability of appeal - appeal rejected nearly after one year on the ground that it was filed manually instead of electronically as contrary to Rule 108(1) of APGST Rules, 2017 - merits in the writ petition to allow or not - HELD THAT:- As seen from Rule 108(1) of AP GST Rules, 2017, till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually. In that view, the interpretation of the 1st respondent that since the Chief Commissioner has not given notification that the manual filing of the appeal can be accepted by the appellate authority, the appellant cannot file the appeal in manual form is contrary to the purport of Rule 108(1) of AP GST Rules, 2017. The other argument of learned Government Pleader representing learned Additional Advocate General – II also is not formidable. All the check memos referred to by him were issued only after filing of the appeal manually. Thereafter, the appellate authority has rejected the appeal not on the merits - Since the rejection order is contrary to Rule 108(1) of AP GST Rules, 2017, the same is liable to be set aside. Petition allowed.
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