Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]
![Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Rejection-Manual-Appeal-Digitally-Andhra-Pradesh-HC-GST-Dept-dispose-Appeal-Merits-Taxscan.jpg "Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]")
A division bench of the Andhra Pradesh High Court has held that the GST department to allow manual appeal since the assessee could not file the appeal digitally. The assessee could not file the appeal online. It was contended that the appellate authority has rejected the appeal not on the merits but on the sole ground as we mentioned supra. Since the rejection order is contrary to Rule...
A division bench of the Andhra Pradesh High Court has held that the GST department to allow manual appeal since the assessee could not file the appeal digitally.
The assessee could not file the appeal online. It was contended that the appellate authority has rejected the appeal not on the merits but on the sole ground as we mentioned supra. Since the rejection order is contrary to Rule 108(1) of AP GST Rules, 2017, the same is liable to be set aside.
The division bench comprising Sri Justice U. Durga Prasad Rao and Ms. Justice J. Uma Devia observed that “as per Rule 108(1) of AP GST Rules, 2017, the language employed therein is as clear as crystal to the effect that an appeal to the appellate authority under Section 107(1) of the AP GST Act shall be filed along with form GST APL-01 and the relevant documents ‘either electronically or otherwise as may be notified by the Chief Commissioner’. So, till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually.”
Allowing the writ petition, the High Court held that “In the result, this writ petition is allowed setting aside the impugned order passed by the 1st respondent with a direction that the 1 st respondent shall receive the appeal, process the same and if there are any defects in the appeal, issue suitable check memos for compliance by the petitioner, in which case, the petitioner shall comply the same within the time prescribed and resubmit the appeal either electronically or manually whereupon the 1st respondent shall consider the appeal and after hearing the petitioner, pass appropriate order on merits in accordance with the governing law and rules.”
CITATION: 2022 TAXSCAN (HC) 230
To Read the full text of the Order CLICK HERE
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