Ali Cotton Mill Vs Appellate Joint Commissioner
Date: February 11, 2021
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): Durga Prasad Rao, Uma Devi
Subject Matter
Appellant can choose to file the appeal manually
Summary
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 t…
The petitioner seeks writ of mandamus declaring the impugned appeal rejection order No.ZH370720OD36161, dated 28.07.2020, passed by the 1 st respondent rejecting the appeal S.18/2019-20 filed by the petitioner after nearly one year on the ground that it was filed manually instead of electronically as contrary to Rule 108(1) of APGST Rules, 2017 and consequently, direct the 1 st respondent to decid…