Manually filed appeal accepted against assessment order not uploaded on GST common portal: AP HC
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- Last Updated on 20 July, 2021
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Case details: Sri Lakshmi Venkateswara v. State of Andhra Pradesh - [2021] 128 taxmann.com 59 (Andhra Pradesh)1
Judiciary and Counsel Details
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- U. Durga Prasad Rao and B. Krishna Mohan, JJ.
- B. Srinivasa Raw, Counsel for the Petitioner.
Facts of the Case
The department passed an assessment order dated 30-5-2018 on petitioner and raised tax demand upon it. However, the order was not uploaded by the department on GST common portal. The petitioner challenged the assessment order and filed an appeal before Appellate Authority manually. However, the Appellate Authority rejected appeal filed by the petitioner on sole ground that same was not filed electronically. It filed writ petition against the same.
High Court Held
The Honorable High Court observed 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. Therefore, it was directed that the Appellate Authority shall receive appeal filed by petitioner and pass appropriate order in accordance with law.
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