Electronic Filing Deemed Valid: Procedural Flexibility Upheld, Certified Copy Delay Does Not Invalidate Submission Under CGST Rule 108(3)

Electronic Filing Deemed Valid: Procedural Flexibility Upheld, Certified Copy Delay Does Not Invalidate Submission Under CGST Rule 108(3)Case-LawsGSTHC allowed the appeal, finding the filing procedurally valid despite delay in certified copy submission. T

Electronic Filing Deemed Valid: Procedural Flexibility Upheld, Certified Copy Delay Does Not Invalidate Submission Under CGST Rule 108(3)
Case-Laws
GST
HC allowed the appeal, finding the filing procedurally valid despite delay in certified copy submission. The court determined that online filing with electronic documents constitutes complete submission, and physical certification is not mandatory. Relying on precedent from Chegg India Private Limited, the HC held that technological adva

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