Portal must accept s.107 UPGST appeals despite filing lacuna; GSTN to modify software and appeals to be registered
Case-Laws
GST
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, wh
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