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 1^st respondent and obtained the acknowledgement dated 28.08.2019. However, the 1^st respondent passed the impugned appeal rejection order dated 28.07.2020 on the sole ground that the appeal was not filed by the petitioner electronically.

As can be seen from Rule 108(1) of AP GST Rules, 2017, the language employed therein is as clear as crystal to the effect that an appeal to the appellate authority under Section 107(1) of the AP GST Act shall be filed along with form GST APL-01 and the relevant documents ‘either electronically or otherwise as may be notified by the Chief Commissioner’. So, till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually. In that view, the interpretation of the 1^st respondent that since the Chief Commissioner has not given notification that the manual filing of the appeal can be accepted by the appellate authority, the appellant cannot file the appeal in manual form is contrary to the purport of Rule 108(1) of AP GST Rules, 2017.

In similar circumstances, Division Bench of this Court in W.P.No.9324 of 2019, dated 01.08.2019, held thus:

“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.”

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