Section 107 of the CGST Act — Appeal – The petitioner challenged the rejection order dated 22.09.2018 of appellate authority whereby the appeal was rejected on the ground that the same is not qualified for admission, as the petitioner did not adhere to the provisions in Section 107 and Rule 108. The petitioner submitted that it is not possible to prefer an appeal electronically and that in the instant case, said requirement of uploading the order is not fulfilled. The appellate authority ought to have entertained the appeal or in the alternative ought to have given an opportunity to the appellate/petitioner to comply with the provisions. The respondent submitted that the appeal is not filed electronically through GST Web Portal in form GST APL-01, even after ample opportunity was given to the petitioner. The Court observed that the petitioner requires adjudication on merits.
Held that:- The Hon’ble High Court allowed the petition and set aside the rejection order with held that the respondents with a direction to the 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.—Siddhi Kalko Bhagavan Stone Crusher Vs. The Assistant Commissioner ST  15 TAXLOK.COM 142 (Andhra Pradesh)