https://www.taxtmi.com/caselaws?id=416585 Kerala HC held that where tax authorities failed to upload an order on the web portal preventing electronic filing of appeals as prescribed, the petitioner could not be held responsible for delay in filing appeals. The court ruled that when electronic filing is the only prescribed mode, the three-month limitation period begins only when the assessee has opportunity to file electronically. Despite receiving physical copy of order dated 29.03.2019 on 10.04.2019, petitioner's manual appeals filed on 09.01.2020 were deemed timely filed, as authorities' failure to upload the order prevented electronic filing within the statutory period. en-us Fri, 17 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416585 Kerala HC held that where tax authorities failed to upload an order on the web portal preventing electronic filing of appeals as prescribed, the petitioner could not be held responsible for delay in filing appeals. The court ruled that when electronic filing is the only prescribed mode, the three-month limitation period begins only when the assessee has opportunity to file electronically. Despite receiving physical copy of order dated 29.03.2019 on 10.04.2019, petitioner's manual appeals filed on 09.01.2020 were deemed timely filed, as authorities' failure to upload the order prevented electronic filing within the statutory period. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416585