Manual Appeal Upheld

The Andhra Pradesh High Court held that an appeal under Section 107 of the CGST Act cannot be rejected merely because it was filed manually instead of electronically under Rule 108. Since the appellate authority had accepted the pre-deposit, entertained the appeal, and heard it on merits, it could not later dismiss it on a technical ground. The Court termed such belated rejection arbitrary and unsustainable. The matter was remanded for fresh decision on merits, without reference to the mode of filing.