2026 (8) TMI 63

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....JUSTICE RAO RAGHUNANDAN RAO AND HON'BLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Pasupuleti Venkata Prasad Counsel for the Respondent(s) : Santhi Chandra ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner is a registered dealer under Goods and Service Tax Act, having engaged in the trading of Commercial Vehicles, Parts and Accessories along with related ser....

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.... the appeal was heard on merits. It is further stated that thereafter petitioner also filed additional submissions along with supporting material on 21.10.2025. Subsequently the appeal came to be dismissed by impugned order dt.25.11.2025 on the ground that the appeal was filed manually but not electronically as per Rule 108 of CGST Rule, 2007. Questioning the said order, the present writ petition ....

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....t to the appellate authority to accept the appeal manually provided a notification is issued as per the said Rule. He would further submit that in the case on hand, the petitioner has not explained the reason for not filing the appeal electronically and supported the order under challenge as it was rightly passed. 5. In the case on hand, the assessment order was passed on 26.04.2024 and the pet....

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....he 1st respondent ought not to have passed the order under challenge, especially when the matter was heard on merits on 23.09.2025. Further, if at all such an objection was to be raised, the same should have been raised at the initial stage, but not at this distance of time. 7. Considering the factual matrix of the case on hand, we deem it appropriate to set aside the order of the 1st responden....