2020 (8) TMI 872

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.... LAKSHMI Petitioner and Advocate : C. Sanjeeva Rao Respondent and Advocate : GP For Commercial Tax (AP) ORDER: (per KVL, J) In this writ petition, under Article 226 of the Constitution of India, challenging the rejection order dated 29.11.2019 of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was rejected, on the ground that the appeal o....

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....ing on the Grievance Redressal Portal for GST, petitioner received the message as 'please enter valid order number'; hence the appeal in physical form was sent through courier on 04.11.2019 as per Section 107 of AP GST Act read with Rule 108(1) of the GST Rules; the said appeal was rejected by the 2nd respondent vide proceedings dated 29.11.2019 without giving opportunity to the petitioner. Hence,....

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....r otherwise, as may be notified by the Commissioner. In WP No.9324 of 2019 this Court observed as follows: "Having regard to the facts and submissions and as the case of the petitioner requires adjudication on merits and when substantial justice is pitted against technical considerations, it is always necessary to prefer the ends of justice, we are of the considered view that the reque....