https://www.taxtmi.com/caselaws?id=294431 The High Court allowed the writ petition, setting aside the rejection order of the appeal filed manually instead of electronically under Rule 108(1) of APGST Rules, 2017. The Court directed the respondent to receive, process, and consider the appeal, emphasizing adjudication on merits rather than technicalities. The petitioner was instructed to address any defects in the appeal through suitable check memos for compliance and resubmit the appeal either electronically or manually, with the respondent required to pass an appropriate order on merits after hearing the petitioner in accordance with the law and rules. en-us Thu, 11 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294431 The High Court allowed the writ petition, setting aside the rejection order of the appeal filed manually instead of electronically under Rule 108(1) of APGST Rules, 2017. The Court directed the respondent to receive, process, and consider the appeal, emphasizing adjudication on merits rather than technicalities. The petitioner was instructed to address any defects in the appeal through suitable check memos for compliance and resubmit the appeal either electronically or manually, with the respondent required to pass an appropriate order on merits after hearing the petitioner in accordance with the law and rules. Case-Laws GST Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294431