2023 (10) TMI 285

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....ting Sri Varun Byreddy, Learned Counsel   For the Respondents : Learned Government Pleader for Commercial Tax-I. ORDER: (PER HON'BLE SRI JUSTICE U.DURGA PRASAD RAO) The challenge in this writ petition is to the endorsement in Special Appeal No. GST/ELR/133/2021-22, dt. 09.09.2022 passed by the 1st respondent rejecting the appeal filed by the petitioner against the Assessment Order da....

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....r has received the Assessment Order on 02.01.2022 itself, but as immediately the Assessment Order was not uploaded on the official website, he could not present the appeal in electronic form and thereby following Rule 108 of CGST Rules, he preferred the appeal in manual form on 28.02.2022. He further submit that subsequently the petitioner received notice vide GST Spl. No. ELR/133/2021-22, dated 1....

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....consideration the facts and circumstances and admitted the appeal as there was no wilful delay on the part of the petitioner in filing the appeal in electronic form. 5. With regard to the second ground, learned counsel would submit that at the time of filing the appeal in manual form, the petitioner has deposited 10% of the demanded tax vide e-challan in Form GST DRC-03, dated 25.02.2022 and me....

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....sputed. In that view, the reason given by the petitioner for filing the appeal in manual form can be accepted. Subsequently, a notice was issued on 16.08.2022 by the 1st respondent directing the petitioner to appear before him on 27.08.2022 and the petitioner submitted a detailed representation dated 06.09.2022 stating that in interregnum period the Assessment Order was uploaded on the official we....