2023 (10) TMI 285

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..... unsel   For the Respondents : Learned Government Pleader for Commercial Tax-I. ORDER: (PER HON'BLE SRI JUSTICE U.DURGA PRASAD RAO) The challenge in this writ petition is to the endorsement in Special Appeal No. GST/ELR/133/2021-22, dt. 09.09.2022 passed by the 1st respondent rejecting the appeal filed by the petitioner against the Assessment Order dated 02.01.2022 passed by the 2nd respo .....

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..... but as immediately the Assessment Order was not uploaded on the official website, he could not present the appeal in electronic form and thereby following Rule 108 of CGST Rules, he preferred the appeal in manual form on 28.02.2022. He further submit that subsequently the petitioner received notice vide GST Spl. No. ELR/133/2021-22, dated 16.08.2022 from 1st respondent informing him that, since th .....

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..... as there was no wilful delay on the part of the petitioner in filing the appeal in electronic form. 5. With regard to the second ground, learned counsel would submit that at the time of filing the appeal in manual form, the petitioner has deposited 10% of the demanded tax vide e-challan in Form GST DRC-03, dated 25.02.2022 and mentioned the said fact in Column No. 13 under the caption 'pre-depo .....

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..... appeal in manual form can be accepted. Subsequently, a notice was issued on 16.08.2022 by the 1st respondent directing the petitioner to appear before him on 27.08.2022 and the petitioner submitted a detailed representation dated 06.09.2022 stating that in interregnum period the Assessment Order was uploaded on the official website and the appeal in electronic form was filed on 01.09.2022. This ex .....

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..... n a conspectus, in our view, the 1st respondent ought to have admitted the appeal filed in electronic form instead of rejecting the same under the impugned endorsement. 11. Accordingly, this writ petition is allowed and 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 accord .....

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