Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations
Case-Laws
GST
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Author
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