2023 (4) TMI 1283 - HC - GST

Maintainability of appeal - appeal filed by the petitioner was dismissed solely on the ground that the appeal was filed manually and not on portal - HELD THAT - Since the issue involved is only procedural and keeping in view the order passed by the by the High Court of Andhra Pradesh in Ali Cotton Mill vs. Appellate Joint Commissioner (ST) 2021 (2) TMI 1165 - ANDHRA PRADESH HIGH COURT , this writ petition is allowed and order dated 13.12.2022 (Annexure P-1) is set aside and matter is remanded back to the appellate authority-respondent No.2 to pass a fresh order on merits, after giving opportunity of hearing to both the parties. Petition allowed by way of remand.

Summary

Issues involved:
The issue involves challenging an order passed by the Joint Commissioner of State Tax dismissing an appeal solely on the ground that it was filed manually and not on the portal.

Judgment Details:

Issue 1: Grounds for Dismissal of Appeal
The petitioner challenged the order dated 13.12.2022, which dismissed the appeal on the technical ground of manual filing. The learned counsel referred to a judgment from the High Court of Andhra Pradesh in a similar case. The Court noted that the issue was procedural and cited the Andhra Pradesh judgment in Ali Cotton Mill vs. Appellate Joint Commissioner, setting aside the order and remanding the matter for a fresh decision on merits after providing an opportunity for both parties to be heard.