9911796707
TMI Blog2023 (8) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... U.DURGA PRASAD RAO AND HON'BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA For the Petitioner : S Dilip Jaya Ram For the Respondent : GP For Revenue ORDER (PER UDPR) The petitioner challenges the rejection order dated 29.11.2022 passed by the 2nd respondent rejecting the appeal filed by the petitioner on the ground that the appellate authority is not empowered to admit the appeal filed manually a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P-FOWC1002' and thus, the efforts made by him to upload the appeal papers electronically could not be fructified and therefore, the petitioner submitted the appeal papers manually before the 2nd respondent in the month of January, 2022, after making a complaint about the technical glitch occurred while uploading the appeal and sending e-mail complaints dated 05.01.2022 and 06.01.2022. Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronically, for which the petitioner, in our view, cannot be penalized or deprived of filing the appeal manually. In this regard, Rule 108 of A.P. GST Rules lays down that an appeal to the appellate authority under sub-section (1) of Section 107 shall be filed in FORM GST APL 01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, we are under the considered view that the writ petition deserves to be allowed. 7. Accordingly, the writ petition is allowed and the impugned appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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