https://www.taxtmi.com/caselaws?id=406382 Rule 108 of the Andhra Pradesh GST Rules permits an appeal to be filed either electronically or in another mode notified by the Chief Commissioner, so the absence of a notification does not make electronic filing the only valid method. The appeal in FORM GST APL-01 remains mandatory, but rejection solely because the appeal was filed manually is unsustainable where no notified alternative mode exists. In a tax matter, any ambiguity in the filing procedure must operate in favour of the assessee. The appellate authority was directed to receive and process the appeal in accordance with law. en-us Mon, 15 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406382 Rule 108 of the Andhra Pradesh GST Rules permits an appeal to be filed either electronically or in another mode notified by the Chief Commissioner, so the absence of a notification does not make electronic filing the only valid method. The appeal in FORM GST APL-01 remains mandatory, but rejection solely because the appeal was filed manually is unsustainable where no notified alternative mode exists. In a tax matter, any ambiguity in the filing procedure must operate in favour of the assessee. The appellate authority was directed to receive and process the appeal in accordance with law. Case-Laws GST Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406382