GST Appeal cannot be rejected merely for Manual filing of the same: HC

Ali Cotton Mill Vs Appellate Joint Commissioner (ST) (Andhra Pradesh High Court) As the Rule 108 of APGST Rules, 2017 permits filing of appeal electronically, the petitioner had, first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the same manually before the 1st respondent and obtained the acknowledgement dated 28.08.2019. However, the 1st respondent passed the impugned appeal rejection order dated 28.07.2020 on the sole ground that the appeal was not filed by the petitioner electron...