Appellate authority wrongly rejected CGST appeal as time-barred when system malfunction prevented timely filing under Section 107

Appellate authority wrongly rejected CGST appeal as time-barred when system malfunction prevented timely filing under Section 107Case-LawsGSTHC quashed the appellate authority’s order rejecting petitioner’s appeal as time-barred under CGST Act. Petitioner

Appellate authority wrongly rejected CGST appeal as time-barred when system malfunction prevented timely filing under Section 107
Case-Laws
GST
HC quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, aut

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