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    <description>Demand notices issued under the Jammu &amp; Kashmir SGST framework were challenged on the basis that online filing of appeals was hindered by technical difficulties and unavailability of records. The petitioner was granted liberty to file appeals within the stipulated period, and the appellate authority was directed to consider any request for additional information, permit supplementation of the appeal if necessary, and decide the matter expeditiously on merits. Appeals filed within the permitted time were not to be rejected as delayed.</description>
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      <description>Demand notices issued under the Jammu &amp; Kashmir SGST framework were challenged on the basis that online filing of appeals was hindered by technical difficulties and unavailability of records. The petitioner was granted liberty to file appeals within the stipulated period, and the appellate authority was directed to consider any request for additional information, permit supplementation of the appeal if necessary, and decide the matter expeditiously on merits. Appeals filed within the permitted time were not to be rejected as delayed.</description>
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