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2020 (8) TMI 872 - HC - GSTMaintainability of appeal - appeal rejected on the ground that the appeal of the petitioner is not qualified for admission, as the petitioner did not adhere to the provisions in Section 107 of AP GST Act, 2017 and Rule 108 of AP GST Rules, 2017 - HELD THAT - Rule 108 of GST Rules deals with the appeal to the Appellate Authority. According to the said Rule, an appeal to the Appellate Authority under sub-section (1) of Section 107 shall be filed in FORM GST APL-1 along with the relevant documents, either electronically or otherwise, as may be notified by the Commissioner. This writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law.
Issues:
Challenge to rejection order of appeal under AP GST Act, 2017 and AP GST Rules, 2017 based on non-adherence to provisions in Section 107 and Rule 108. Analysis: The High Court of Andhra Pradesh heard a writ petition challenging the rejection order of the learned Appellate Joint Commissioner (ST), Vijayawada, concerning the petitioner's appeal. The rejection was based on the petitioner's alleged failure to comply with the provisions of Section 107 of the AP GST Act, 2017, and Rule 108 of the AP GST Rules, 2017. The petitioner, a registered dealer under the Goods & Service Tax Act, 2017, had filed a statutory appeal against the assessment proceedings conducted by the 1st respondent. The appeal was initially submitted electronically on the GST Portal but was deemed invalid. Subsequently, the petitioner sent the appeal in physical form through courier, which was rejected without providing an opportunity to be heard. The petitioner contended that filing the appeal online was optional as per Rule 108 and cited a previous judgment where a similar situation was allowed by the Court. The Court examined Rule 108 of the GST Rules, which governs appeals to the Appellate Authority. As per the Rule, an appeal under Section 107 should be filed in FORM GST APL-1 along with relevant documents, either electronically or as notified by the Commissioner. Referring to a previous case, the Court emphasized the importance of prioritizing substantial justice over technicalities. In that case, the Court allowed the petition and set aside the rejection order, directing the authority to entertain the appeal and pass appropriate orders after providing an opportunity for a personal hearing. Given the similarity of issues with the previous case, the Court in the present writ petition followed the same approach. The rejection order was set aside, and the 2nd respondent was directed to consider the petitioner's appeal in accordance with the law, ensuring a personal hearing opportunity. In conclusion, the writ petition was allowed, and the rejection order was overturned. The 2nd respondent was instructed to process the petitioner's appeal while adhering to the legal procedure and granting a personal hearing. No costs were awarded, and any pending miscellaneous petitions were to be closed accordingly.
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