Smt. Lakshmi Kude. vs. The Assistant Commissioner (St).

HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI ORDER: (per KVL, J)

In this writ petition, under Article 226 of the Constitution of India, challenging the rejection order dated 29.11.2019 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 AP GST Act, 2017 and Rule 108 of AP GST Rules, 2017. Case of the petitioner is that, she is a registered dealer on the rolls of the 1st respondent under the Goods & Service Tax Act, 2017; challenging the assessment proceedings passed by the 1st respondent, the petitioner preferred statutory appeal before the 2nd respondent in FORM GST-APL-01 on 04.11.2019 electronically on the GST Portal and the following message appeared on the screen ‘this is not a valid order against which appeal to the appellate authority can be filed, if errors persists, please call GST help desk or log your issues on Grievance Redressal Portal for GST and quote error number AP-FOAS1010’; while logging on the Grievance Redressal Portal for GST, petitioner received the message as ‘please enter valid order number’;

hence the appeal in physical form was sent through courier on 04.11.2019 as per Section 107 of AP GST Act read with Rule 108(1) of the GST Rules; the said appeal was rejected by the 2nd respondent vide proceedings dated 29.11.2019 without giving opportunity to the petitioner. Hence, the writ petition. Learned counsel for the petitioner submits that filing of the appeal through online is optional as per the provisions of Rule 108 and that in similar facts and circumstances, this Court allowed WP No.9324 of 2019 dated 01.08.2019. Learned sanding counsel appearing for the respondents does not dispute the fact that in similar facts and circumstances WP No.9324 of 2019 was allowed by this Court, but however he would submit that no notification as envisaged under Rule 108 was issued by the Commissioner. Rule 108 of GST Rules deals with the appeal to the Appellate Authority. According to the said Rule, an appeal to the Appellate Authority under sub-section (1) of Section 107 shall be filed in FORM GST APL-1 along with the relevant documents, either electronically or otherwise, as may be notified by the Commissioner. In WP No.9324 of 2019 this Court observed as follows: “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 and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law, however, after giving an opportunity of personal hearing to the petitioner.”

As the issue involved in the present writ petition is similar to the issue in WP No.9324 of 2019, following the order in the said writ petition, this writ petition is allowed and the impugned rejection order is set aside with a direction to the 2nd respondent to entertain the appeal of the petitioner and pass appropriate orders, in accordance with the procedure established by law, however, after giving opportunity of personal hearing to the petitioner. No order as to costs. Miscellaneous Petitions pending, if any, shall stand closed in consequence. ____________________ U DURGA PRASAD RAO, J

________________________ KONGARA VIJAYA LAKSHMI, J Date: 28.08.2020 BSS

HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI (Per KVL, J)

Date: 28.08.2020 BSS