2019 (8) TMI 1554

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..... ction 107 of A.P.G.S.T. Act, 2017, and Rule 108 of APGST Rules, 2017 - HELD THAT:- Having regard to the facts and submissions and as the case of the petitioner requires adjudication on merits and when substantial justice is pitted against technical considerations, it is always necessary to prefer the ends of justice, we are of the considered view that the request of the petitioner merits consider .....

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..... der, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was 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 A.P.G.S.T. Act, 2017, and Rule 108 of APGST Rules, 2017. Learned counsel for the petitioner having drawn the atte .....

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..... to the appellate/petitioner to comply with the provisions aforementioned instead of rejecting the appeal by the impugned order. Learned Standing Counsel for the respondents would submit that no notification as envisaged under Rule 108 aforementioned was issued by the Commissioner. However, he would point out from the impugned order that it was noticed in the said order that the appeal is not .....

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