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GST – Appeal before Appellate Authority – Rejection of the appeal on the ground that it was filed manually instead of electronically as contrary to Rule 108(1) of APGST Rules, 2017 – HELD – in terms of 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’ - 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 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 - writ petition is allowed setting aside the impugned order passed by the respondent with a direction that the respondent shall receive the appeal, process the same and if there are any defects in the appeal, 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 respondent shall consider the appeal and after hearing the petitioner, pass appropriate order on merits in accordance with the governing law and rules - writ petition is allowed
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