Filing of GST Appeal Electronically or Otherwise Defined by HC

Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh)

The Counsel for the petitioner submits that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically as he has to file the order copies and other relevant documents along with the grounds of appeal. Further, Rule 108 of APGST Rules, 2017 gives liberty to an appellant to file an appeal with required forms and relevant documents “either electronically or otherwis

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