https://www.taxtmi.com/caselaws?id=422088 A real and effective statutory appeal under Section 107 of the Uttar Pradesh GST Act cannot be treated as available when electronic filing is obstructed by GSTN portal malfunction. Where the appellant was prevented from filing the appeal because of continued technical errors, limitation could not fairly run from the date of the cancellation order and had to be assessed from the date the portal difficulty was resolved. The rejection of the appeal as time-barred was therefore unsustainable, and the matter was remitted to the appellate authority for decision on merits. en-us Wed, 04 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422088 A real and effective statutory appeal under Section 107 of the Uttar Pradesh GST Act cannot be treated as available when electronic filing is obstructed by GSTN portal malfunction. Where the appellant was prevented from filing the appeal because of continued technical errors, limitation could not fairly run from the date of the cancellation order and had to be assessed from the date the portal difficulty was resolved. The rejection of the appeal as time-barred was therefore unsustainable, and the matter was remitted to the appellate authority for decision on merits. Case-Laws GST Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422088