9911796707
TMI Blog2020 (8) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Case of the petitioner is that, she is a registered dealer on the rolls of the 1st respondent under the Goods Service Tax Act, 2017; challenging the assessment proceedings passed by the 1st respondent, the petitioner preferred statutory appeal before the 2nd respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner submits that filing of the appeal through online is optional as per the provisions of Rule 108 and that in similar facts and circumstances, this Court allowed WP No.9324 of 2019 dated 01.08.2019. Learned sanding counsel appearing for the respondents does not dispute the fact that in similar facts and circumstances WP No.9324 of 2019 was allowed by this Court, but however he would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se also would help the petitioner in having his cause decided on merits. In the result, the 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, however, after giving an opportunity of personal hearing to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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