https://www.taxtmi.com/caselaws?id=394397 Bona fide difficulty in uploading an appeal through the electronic portal can render a mechanical dismissal as time-barred unsustainable where the appellant thereafter files manually and seeks consideration on merits. The Madras HC held that rejection of the appeal solely on limitation was not warranted on these facts, quashed the appellate order, and directed the authority to hear the appeal and decide it in accordance with law. The ruling emphasises that procedural limitation should not defeat substantive disposal where the delay is attributable to genuine online filing difficulty and the appeal otherwise requires merits-based adjudication. en-us Mon, 03 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394397 Bona fide difficulty in uploading an appeal through the electronic portal can render a mechanical dismissal as time-barred unsustainable where the appellant thereafter files manually and seeks consideration on merits. The Madras HC held that rejection of the appeal solely on limitation was not warranted on these facts, quashed the appellate order, and directed the authority to hear the appeal and decide it in accordance with law. The ruling emphasises that procedural limitation should not defeat substantive disposal where the delay is attributable to genuine online filing difficulty and the appeal otherwise requires merits-based adjudication. Case-Laws GST Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394397