High Court overturns rejection order under AP GST Act, emphasizing substantial justice.

The High Court of Andhra Pradesh set aside the rejection order of the appeal under the AP GST Act, 2017 and AP GST Rules, 2017, directing the authority to consider the petitioner's appeal and provide a personal hearing opportunity. The Court emphasized the importance of substantial justice over technicalities, following a previous judgment allowing a similar situation. The writ petition was allowed, overturning the rejection order, and instructing the respondent to process the appeal while ensuring compliance with legal procedures and granting a personal hearing.

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Issues:
Challenge to rejection order of appeal under AP GST Act, 2017 and AP GST Rules, 2017 based on non-adherence to provisions in Section 107 and Rule 108.

Analysis:
The High Court of Andhra Pradesh heard a writ petition challenging the rejection order of the learned Appellate Joint Commissioner (ST), Vijayawada, concerning the petitioner's appeal. The rejection was based on the petitioner's alleged failure to comply with the provisions of Section 107 of the AP GST Act, 2017, and Rule 108 of the AP GST Rules, 2017. The petitioner, a registered dealer under the Goods & Service Tax Act, 2017, had filed a statutory appeal against the assessment proceedings conducted by the 1st respondent. The appeal was initially submitted electronically on the GST Portal but was deemed invalid. Subsequently, the petitioner sent the appeal in physical form through courier, which was rejected without providing an opportunity to be heard. The petitioner contended that filing the appeal online was optional as per Rule 108 and cited a previous judgment where a similar situation was allowed by the Court.

The Court examined Rule 108 of the GST Rules, which governs appeals to the Appellate Authority. As per the Rule, an appeal under Section 107 should be filed in FORM GST APL-1 along with relevant documents, either electronically or as notified by the Commissioner. Referring to a previous case, the Court emphasized the importance of prioritizing substantial justice over technicalities. In that case, the Court allowed the petition and set aside the rejection order, directing the authority to entertain the appeal and pass appropriate orders after providing an opportunity for a personal hearing. Given the similarity of issues with the previous case, the Court in the present writ petition followed the same approach. The rejection order was set aside, and the 2nd respondent was directed to consider the petitioner's appeal in accordance with the law, ensuring a personal hearing opportunity.

In conclusion, the writ petition was allowed, and the rejection order was overturned. The 2nd respondent was instructed to process the petitioner's appeal while adhering to the legal procedure and granting a personal hearing. No costs were awarded, and any pending miscellaneous petitions were to be closed accordingly.

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