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TMI Blog2021 (2) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to Rule 108(1) of APGST Rules, 2017 and consequently, direct the 1st respondent to decide the appeal on merits. 2. The petitioner's case succinctly is thus: The 2nd respondent passed assessment orders dated 06.05.2019 for the tax periods 09/17 to 04/18 under the IGST, CGST and APGST Acts by imposing tax on un-fructified sales. Aggrieved, the petitioner preferred statutory appeal before the 1st respondent on 28.08.2019. As the Rule 108 of APGST Rules, 2017 permits filing of appeal electronically, the petitioner had, first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the same manually before the 1st respondent and obtained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in W.P.No.9324 of 2019 to argue that in similar circumstances this Court directed the respondent Department therein to receive the appeal and pass appropriate orders. 5. Per contra, learned Government Pleader representing learned Additional Advocate General - II would vehemently argue that as many as three check memos dated 24.02.2020, 17.03.2020 and 06.06.2020 were issued to the petitioner to comply with certain defects in his appeal but without first rectifying the defects and electronically uploading the appeal, the appellant has resorted to the writ petition, which is untenable. Learned Government Pleader sought to argue that it is only when an appellant complies with the conditions narrated in Rule 108(1) of APGST Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant documents, either electronically or otherwise as may be notified by the Chief Commissioner and a provisional acknowledgment shall be issued to the appellant immediately." 10. As can be seen from Rule 108(1) of AP GST Rules, 2017, the language employed therein is as clear as crystal to the effect that an appeal to the appellate authority under Section 107(1) of the AP GST Act shall be filed along with form GST APL-01 and the relevant documents 'either electronically or otherwise as may be notified by the Chief Commissioner'. So, till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually. In that view, the interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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