It is quite unjust and illegal on the part of the 1st respondent to reject the appeal only on the sole ground that appeal was not filed electronically. Since the rejection order is contrary to Rule 108(1) of AP GST Rules, 2017, the same is liable to be set aside.
Section 107 of the CGST Act, 2017 – Appeal – Manual filing of Appeal -- The petitioner prayed for writ of mandamus declaring the impugned appeal rejection order dated 28.07.2020, rejecting the appeal filed by the petitioner after nearly one year on the ground that it was filed manually instead of electronically as contrary to Rule 108(1). The petitioner being aggrieved with the assessment order, preferred statutory appeal on 28.08.2019. The petitioner first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the same manually and obtained the acknowledgement dated 28.08.2019. The respondent submitted that three check memos were issued to the petitioner to rectify certain defects but he has not done so. The court observed that Rule 108(1) states that an appeal to the appellate authority under Section 107(1) 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. Since the Chief Commissioner has not given notification in this regard. Since the rejection order is contrary to Rule 108(1), the same is liable to be set aside.
Held that:- The Hon’ble High Court allowed the writ petition setting aside the impugned order, with a direction that the respondent shall consider the appeal and after hearing the petitioner, pass appropriate order on merits in accordance with the governing law and rules.
It is quite unjust and illegal on the part of the 1st respondent to reject the appeal only on the sole ground that appeal was not filed electronically. Since the rejection order is contrary to Rule 108(1) of AP GST Rules, 2017, the same is liable to be set aside.
Section 107 of the CGST Act, 2017 – Appeal – Manual filing of Appeal -- The petitioner prayed for writ of mandamus declaring the impugned appeal rejection order dated 28.07.2020, rejecting the appeal filed by the petitioner after nearly one year on the ground that it was filed manually instead of electronically as contrary to Rule 108(1). The petitioner being aggrieved with the assessment order, preferred statutory appeal on 28.08.2019. The petitioner first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the same manually and obtained the acknowledgement dated 28.08.2019. The respondent submitted that three check memos were issued to the petitioner to rectify certain defects but he has not done so. The court observed that Rule 108(1) states that an appeal to the appellate authority under Section 107(1) 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. Since the Chief Commissioner has not given notification in this regard. Since the rejection order is contrary to Rule 108(1), the same is liable to be set aside.
Held that:- The Hon’ble High Court allowed the writ petition setting aside the impugned order, with a direction that the respondent shall consider the appeal and after hearing the petitioner, pass appropriate order on merits in accordance with the governing law and rules.