2019 (8) TMI 1554

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....ce J. Uma Devi For the Petitioner : C Sanjeeva Rao For the Respondent : GP For Commercial Tax AP ORDER: PER HON'BLE SRI JUSTICE M.SEETHARAMA MURTI In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was rejec....

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.... electronically and that in the instant case the said requirement of uploading the order is not fulfilled. In the light of the rule position obtaining, the appellate authority ought to have entertained the appeal or in the alternative ought to have given an opportunity to the appellate/petitioner to comply with the provisions aforementioned instead of rejecting the appeal by the impugned order.' ....