TMI Blog2021 (2) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ling 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. - Writ Petition No.3308 of 2021 - - - Dated:- 11-2-2021 - Hon'ble Sri Justice U. Durga Prasad Rao And Hon ble Ms. Justice J. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etty and learned Government Pleader representing the office of the Advocate General II. 4. Learned counsel for petitioner would strenuously argue that the order of rejection is quiet contrary to Rule 108 of A.P.GST Rules, 2017 inasmuch as the said Rule gives liberty to an appellant to file an appeal with required forms and relevant documents either electronically or otherwise as may be notified by the Chief Commissioner . Since, as of now, the Chief Commissioner has not notified any particular form for filing appeal, the concerned appellant is at liberty to file the appeal by choosing either mode. Learned counsel would further submit that in fact the petitioner tried to upload the appeal electronically through the website of the 1st r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed manually should be accepted. 6. The point for consideration is whether there are merits in the writ petition to allow. 7. We have given anxious consideration to the facts and above respective arguments. The operative portion of the impugned order reads thus: As seen from the above provisions the appeal should be filed either electronically or otherwise as may be notified by the Chief Commissioner it does not mean manual filing of the appeal, till now the Chief Commissioner has not given any instruction to accept the manual filing of the appeal. 8. The above order would show that the appeal was rejected on the prime observation that though an appellant can file the appeal either electronically or otherwise, it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In similar circumstances, Division Bench of this Court in W.P.No.9324 of 2019, dated 01.08.2019, held thus: 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. 12. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
