https://www.taxtmi.com/caselaws?id=416275 The court directed respondent No.1 to consider the petitioners' representations dated 04.03.2020 on their merits, either by reopening the online portal or manually, within four weeks. Both writ petitions were allowed to this extent, emphasizing the need to prioritize substantive rights over procedural technicalities. Interlocutory applications, if any, were closed with no order as to costs. en-us Mon, 22 Nov 2021 00:00:00 +0530 Fri, 24 Dec 2021 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416275 The court directed respondent No.1 to consider the petitioners' representations dated 04.03.2020 on their merits, either by reopening the online portal or manually, within four weeks. Both writ petitions were allowed to this extent, emphasizing the need to prioritize substantive rights over procedural technicalities. Interlocutory applications, if any, were closed with no order as to costs. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416275