https://www.taxtmi.com/caselaws?id=372639 Where GST rules permit manual filing, an inability to upload an appeal electronically should not defeat the appellate remedy. The Court directed that manually tendered appeal papers be treated as the taxpayer's appeal and considered in accordance with law, while preserving the requirement to comply with pre-deposit and other statutory formalities. If those requirements were completed within the stated period, the appellate authority was requested to treat the appeal as filed within limitation. The proceeding was thus disposed of by allowing the manual appeal route subject to full statutory compliance. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372639 Where GST rules permit manual filing, an inability to upload an appeal electronically should not defeat the appellate remedy. The Court directed that manually tendered appeal papers be treated as the taxpayer's appeal and considered in accordance with law, while preserving the requirement to comply with pre-deposit and other statutory formalities. If those requirements were completed within the stated period, the appellate authority was requested to treat the appeal as filed within limitation. The proceeding was thus disposed of by allowing the manual appeal route subject to full statutory compliance. Case-Laws GST Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372639