This writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law.
Maintainability of petition- In this writ petition, petitioner has challenged the rejection order whereby the appeal of the petitioner was rejected, on the ground that the appeal of the petitioner is not qualified for admission, as the petitioner did not adhere to the provisions in Section 107 of AP GST Act, 2017 and Rule 108 of AP GST Rules, 2017.
Case of the petitioner is that, petitioner preferred statutory appeal electronically on the GST Portal and error was occurred. hence the appeal in physical form was sent through courier on 04.11.2019 as per Section 107 of AP GST Act read with Rule 108(1) of the GST Rules; the said appeal was rejected by the 2nd respondent vide proceedings dated 29.11.2019 without giving opportunity to the petitioner. Hence, the writ petition.
Held that—As the issue involved in the present writ petition is similar to the issue in WP No.9324 of 2019, following the order in the said writ petition, this writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law, however, after giving opportunity of personal hearing to the petitioner.
This writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law.
Maintainability of petition- In this writ petition, petitioner has challenged the rejection order whereby the appeal of the petitioner was rejected, on the ground that the appeal of the petitioner is not qualified for admission, as the petitioner did not adhere to the provisions in Section 107 of AP GST Act, 2017 and Rule 108 of AP GST Rules, 2017.
Case of the petitioner is that, petitioner preferred statutory appeal electronically on the GST Portal and error was occurred. hence the appeal in physical form was sent through courier on 04.11.2019 as per Section 107 of AP GST Act read with Rule 108(1) of the GST Rules; the said appeal was rejected by the 2nd respondent vide proceedings dated 29.11.2019 without giving opportunity to the petitioner. Hence, the writ petition.
Held that—As the issue involved in the present writ petition is similar to the issue in WP No.9324 of 2019, following the order in the said writ petition, this writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law, however, after giving opportunity of personal hearing to the petitioner.