https://www.taxtmi.com/caselaws?id=296801 Rejection of a GST statutory appeal for alleged non-compliance with filing requirements was found unsustainable where the appellant had made a bona fide attempt to file the appeal electronically and then in physical form. The Court noted that Rule 108 contemplates filing of FORM GST APL-1 either electronically or otherwise, as may be notified, and preferred consideration on merits over technical objections. The impugned rejection was set aside, and the appellate authority was directed to entertain the appeal and decide it after granting an opportunity of personal hearing. en-us Fri, 28 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296801 Rejection of a GST statutory appeal for alleged non-compliance with filing requirements was found unsustainable where the appellant had made a bona fide attempt to file the appeal electronically and then in physical form. The Court noted that Rule 108 contemplates filing of FORM GST APL-1 either electronically or otherwise, as may be notified, and preferred consideration on merits over technical objections. The impugned rejection was set aside, and the appellate authority was directed to entertain the appeal and decide it after granting an opportunity of personal hearing. Case-Laws GST Fri, 28 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296801