2023 (8) TMI 1212

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....br>GST<br>HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA For the Petitioner : S Dilip Jaya Ram For the Respondent : GP For Revenue ORDER (PER UDPR) The petitioner challenges the rejection order dated 29.11.2022 passed by the 2nd respondent rejecting the appeal filed by the petitioner on the ground that the appellate authority is not empowered....

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....l Portal for GST and quote error number AP-FOWC1002' and thus, the efforts made by him to upload the appeal papers electronically could not be fructified and therefore, the petitioner submitted the appeal papers manually before the 2nd respondent in the month of January, 2022, after making a complaint about the technical glitch occurred while uploading the appeal and sending e-mail complaints date....

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....ermit the petitioner to process the appeal electronically, for which the petitioner, in our view, cannot be penalized or deprived of filing the appeal manually. In this regard, Rule 108 of A.P. GST Rules lays down that an appeal to the appellate authority under sub-section (1) of Section 107 shall be filed in FORM GST APL 01, along with the relevant documents, either electronically or otherwise as....

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....espondent therein. In our view, the said order applies with all its fours. Added to it, in the instant case, the facts would show that the petitioner has made efforts to submit appeal at first electronically and having failed in such attempt only he submitted the appeal in manual form. Therefore, we are under the considered view that the writ petition deserves to be allowed. 7. Accordingly, the....