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2023 (8) TMI 1212 - ANDHRA PRADESH HIGH COURTRejection of appeal filed by the petitioner - rejection on the ground that the appellate authority is not empowered to admit the appeal filed manually as prescribed under Rule 108(1) of A.P. GST Rules - absence of production of evidence by the appellant regarding any notification being issued by the Chief Commissioner (ST), Andhra Pradesh, in terms of Rule 108. Whether the statutory right of filing appeal should be deprived to a concerned Assessee/Dealer? - HELD THAT:- In similar circumstances, a Division Bench of this Court in M/S SRI SIDDHI KALKO BHAGAVAN STONE CRUSHER VERSUS THE ASSISTANT COMMISSIONER ST [2019 (8) TMI 1554 - ANDHRA PRADESH HIGH COURT] has observed that ‘when substantial justice is pitted against technical considerations, it would be always necessary to prefer the ends of justice’ and allowed the writ petition filed by the petitioner therein and set aside the appeal rejection order passed by the 2nd respondent therein. The said order applies with all its fours. Added to it, in the instant case, the facts would show that the petitioner has made efforts to submit appeal at first electronically and having failed in such attempt only he submitted the appeal in manual form. Therefore, the writ petition deserves to be allowed. The impugned appeal rejection order dated 29.11.2022 passed by the 2nd respondent is set aside - Petition allowed.
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