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2023 (10) TMI 285 - ANDHRA PRADESH HIGH COURTDelay of 6 days in filing e-appeal - pre-requisite deposit of 10% of the disputed tax has not been paid. Submission of learned counsel for petitioner is that, the Assessment Order dated 02.01.2022 was not uploaded on the official website immediately and therefore, he was constrained to file the appeal in manual form on 28.02.2022. HELD THAT:- The Division Bench of this Court in W.P. No. 3308/2021 [2021 (2) TMI 1165 - ANDHRA PRADESH HIGH COURT] observed that manual form of filing appeal is permissible in terms of Rule 108(1) of APGST Rules 2017. The conspectus of the facts and law shows that the explanation offered by the petitioner against the first ground of dismissal as plausible and tenable. So far as, the second ground of rejection is concerned a perusal of copy of the challan filed along with material papers shows that the petitioner made a pre-deposit of 10% of the demanded tax on 25.02.2022 i.e., at the time of manual filing of the appeal. Therefore, it can be said that the said requirement was also complied. Thus, the 1st respondent ought to have admitted the appeal filed in electronic form instead of rejecting the same under the impugned endorsement. The impugned endorsement dated 09.09.2022 passed by the 1st respondent is set aside with a direction to the 1st respondent to register the appeal and dispose of the same in accordance with governing law - Petition allowed.
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