9911796707
TMI Blog2023 (8) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... her the statutory right of filing appeal should be deprived to a concerned Assessee/Dealer? - HELD THAT:- In similar circumstances, a Division Bench of this Court in M/S SRI SIDDHI KALKO BHAGAVAN STONE CRUSHER VERSUS THE ASSISTANT COMMISSIONER ST [ 2019 (8) TMI 1554 - ANDHRA PRADESH HIGH COURT ] has observed that when substantial justice is pitted against technical considerations, it would be always necessary to prefer the ends of justice and allowed the writ petition filed by the petitioner therein and set aside the appeal rejection order passed by the 2nd respondent therein. The said order applies with all its fours. Added to it, in the instant case, the facts would show that the petitioner has made efforts to submit appeal at f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error number AP-FOWC1002 and thus, the efforts made by him to upload the appeal papers electronically could not be fructified and therefore, the petitioner submitted the appeal papers manually before the 2nd respondent in the month of January, 2022, after making a complaint about the technical glitch occurred while uploading the appeal and sending e-mail complaints dated 05.01.2022 and 06.01.2022. Learned counsel would thus submit that the 2nd respondent was not justified in rejecting the appeal on the sole ground that the petitioner has not submitted the appeal electronically and that for manual submission, there was no notification issued by the Chief Commissioner. 4. Learned Government Pleader opposed the writ petition reiterating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the writ petition filed by the petitioner therein and set aside the appeal rejection order passed by the 2nd respondent therein. In our view, the said order applies with all its fours. Added to it, in the instant case, the facts would show that the petitioner has made efforts to submit appeal at first electronically and having failed in such attempt only he submitted the appeal in manual form. Therefore, we are under the considered view that the writ petition deserves to be allowed. 7. Accordingly, the writ petition is allowed and the impugned appeal rejection order dated 29.11.2022 passed by the 2nd respondent is set aside and the 2nd respondent is directed to admit the appeal if otherwise in order and process the same and dispose it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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