{"id":74708,"date":"2026-01-01T11:13:39","date_gmt":"2026-01-01T05:43:39","guid":{"rendered":""},"modified":"2026-01-01T11:13:39","modified_gmt":"2026-01-01T05:43:39","slug":"gst-appeal-filing-dispute-over-hard-copy-and-certified-order-upload-rejection-set-aside-appeal-remanded-for-merits-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74708","title":{"rendered":"GST appeal filing dispute over hard-copy and certified-order upload; rejection set aside, appeal remanded for merits hearing"},"content":{"rendered":"<p>GST appeal filing dispute over hard-copy and certified-order upload; rejection set aside, appeal remanded for merits hearing<br \/>Case-Laws<br \/>GST<br \/>Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&#038;K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95628\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal filing dispute over hard-copy and certified-order upload; rejection set aside, appeal remanded for merits hearingCase-LawsGSTRejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74708","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74708"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74708\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}