Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.