GST appeal filing requirements: technical rejection set aside, and the appeal restored for merits-based hearing with natural justice.

Rejection of a GST statutory appeal for alleged non-compliance with filing requirements was found unsustainable where the appellant had made a bona fide attempt to file the appeal electronically and then in physical form. The Court noted that Rule 108 contemplates filing of FORM GST APL-1 either electronically or otherwise, as may be notified, and preferred consideration on merits over technical objections. The impugned rejection was set aside, and the appellate authority was directed to entertain the appeal and decide it after granting an opportunity of personal hearing.

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Issues: Whether the rejection of the petitioner's appeal for alleged non-compliance with the filing requirements under the Andhra Pradesh Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Rules, 2017 was sustainable.

Analysis: The writ petition challenged the order rejecting the statutory appeal on the ground that it was not qualified for admission. The Court noted that the appeal had been attempted electronically and then in physical form, and that Rule 108 contemplates filing of an appeal in FORM GST APL-1 either electronically or otherwise, as may be notified by the Commissioner. The matter was treated as similar to an earlier case in which the Court had preferred adjudication on merits over technical objections and had directed the appellate authority to entertain the appeal and decide it after giving an opportunity of hearing.

Conclusion: The rejection order was held unsustainable and was set aside. The appellate authority was directed to entertain the appeal and pass appropriate orders after granting the petitioner an opportunity of personal hearing.

Final Conclusion: The petitioner obtained relief against the impugned rejection, and the appeal was restored for consideration on merits by the appellate authority.

Ratio Decidendi: When an appeal under the GST framework is rejected on technical grounds despite a bona fide attempt to invoke the appellate remedy, and the rules permit filing otherwise than electronically as notified, the appellate remedy should be allowed to be heard on merits with observance of natural justice.

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