Manual appeals permitted as a limited exception to electronic filing when authorised by the Commissioner of State Tax. Provision authorises limited manual filing of appeals to the Appellate Authority under the TNGST Act, 2017. Under sub-rule (1) of rule 108 of the TNGST Rules, 2017 read with sub-section (1) of section 107 of the Act, an appeal may be made manually only in cases specifically permitted by the Commissioner of State Tax. The notification makes the exceptional manual avenue immediately operative and identifies the Commissioner as the authorising authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual appeals permitted as a limited exception to electronic filing when authorised by the Commissioner of State Tax.
Provision authorises limited manual filing of appeals to the Appellate Authority under the TNGST Act, 2017. Under sub-rule (1) of rule 108 of the TNGST Rules, 2017 read with sub-section (1) of section 107 of the Act, an appeal may be made manually only in cases specifically permitted by the Commissioner of State Tax. The notification makes the exceptional manual avenue immediately operative and identifies the Commissioner as the authorising authority.
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