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2021 (4) TMI 498 - ANDHRA PRADESH HIGH COURTInterpretation of statute - requirement of filing appeal on online mode or in any other way - case of petitioner is that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically - Rule 108(2) and Rule 26 of the APGST Rules - HELD THAT:- It is true that Rule 26(1) specifies that all applications including the appeals which are required to be submitted under the provisions of these Rules shall be so submitted electronically with a digital signature certificate or through e-signature or verified by any other mode of signature or verification as notified by the Chief Commissioner - So far as verification is concerned, Notification No.6/2017-Central Tax dated 19.06.2017 was issued by the G.O.I.Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, stating that the mode of verification for the purpose of Rule 26(1) is (i) Aadhar based electronic verification code (EVC) and (ii) Bank account based one time password (OTP). Thus apparently there is a discrepancy between Rule 108(1) and (2) with regard to the manner of filing the appeal and other documents. In view of the discrepancy, the benefit must go to the subject as it is a tax law. Petition allowed with a direction that the 3rd respondent shall receive the appeal, process the same and if there are any defects, issue suitable check memos for compliance by the petitioner.
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