GST Appeal filed manually is a valid Appeal: High Court

The High Court of Andhra Pradesh in its recent order in the case of M/s SRI SIDDHI KALKO  BHAGAVAN STONE CRUSHER Vs Assistant Commissioner (Writ Petition No.9324 of 2019) has adjudged a GST appeal filed manually as a valid Appeal in cases where the order against appeal has been preferred has not been uploaded in the web portal.

Facts of the case:

In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, 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 .

Arguments of the Petitioner:

As per the said Rule, an appeal to the appellate authority under Section 107(1) shall be filed in the required form, along with the relevant documents either electronically or otherwise and hence, the petitioner is entitled to file the appeal either electronically or otherwise and that in the case on hand unless the order, which is being sought to be impugned,is uploaded in the web portal, it is not possible to prefer an appeal electronically and that in the instant case the said requirement of uploading the order is not fulfilled.

In the light of the rule position obtaining, the appellate authority ought to have entertained the appeal or in the alternative ought to have given an opportunity to the appellate/petitioner to comply with the provisions aforementioned instead of rejecting the appeal by the impugned order.’

Arguments of the Respondent:

No notification as envisaged under Rule 108 aforementioned was issued by the Commissioner.

The appeal is not filed electronically through G.S.T Web Portal in form GST APL-01, even after ample opportunity was given to the petitioner.

Order of Andhra Pradesh High Court:

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 consideration.  Such course also would help the petitioner in having his cause decided on merits.

In the result, the writ petition is allowed. 

READ ORDER:

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TW Editorial Team

TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.