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<h1>Electronic filing and processing required for appeals and applications; proceedings and notices to be handled and recorded on portal.</h1> Rule 115 requires electronic filing, scrutiny and processing of all appeals and applications before the Appellate Tribunal via the GSTAT portal; replies and documents must be signed, verified and uploaded electronically, notices and summons issued electronically, proceedings recorded on the portal, and a prescribed summary of final orders uploaded; hearings may be physical or, with the President's permission, electronic.