Case Law Details
Sri Lakshmi Venkateswara General Merchants and Commission Agents Vs State of Andhra Pradesh (Andhra Pradesh High Court)
It is true that Rule 26(1) specifies that all applications including the appeals which are required to be submitted under the provisions of these Rules shall be so submitted electronically with a digital signature certificate or through e-signature or verified by any other mode of signature or verification as notified by the Chief Commissioner. So far as verification is concerned, Notification No.6/2017-Central Tax dated 19.06.2017 was issued by the G.O.I.Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, stating that the mode of verification for the purpose of Rule 26(1) is (i) Aadhar based electronic verification code (EVC) and (ii) Bank account based one time password (OTP). Thus apparently there is a discrepancy between Rule 108(1) and (2) with regard to the manner of filing the appeal and other documents. In view of the discrepancy, the benefit must go to the subject as it is a tax law.
Accordingly, this Writ Petition is allowed setting aside the impugned order No.4959/29.1.2020 dated 11.12.2019 passed by the 3rd respondent with a direction that the 3rd respondent shall receive the appeal, process the same and if there are any defects, issue suitable check memos for compliance by the petitioner, in which case, the petitioner shall comply the same within the time prescribed and resubmit the appeal either electronically or manually whereupon the 3rd respondent shall consider the appeal and after hearing the petitioner, pass appropriate order in accordance with the governing law and rules. There shall be no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
In the instant writ petition, the petitioner challenges the AJC order No.4959/29.1.2020 dated 11.12.2019 served on 22.02.2020 passed by the 3rd respondent rejecting the appeal filed by the petitioner against the assessment order dated 30.05.2018 passed by the 4th respondent.
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