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    <title>2022 (5) TMI 695 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC held that GST appeals must be filed electronically unless another mode is specifically notified. Since no notification prescribed an alternative filing method, the limitation period for appeals begins when the order is uploaded to the GST portal, not from the order date. Following Gujarat HC precedent, the petitioner&#039;s appeal filed on 03.12.2020 was within limitation period. The earlier rejection on 30.7.2021 for being time-barred was overturned, and the matter was remanded for adjudication on merits.</description>
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      <description>The HC held that GST appeals must be filed electronically unless another mode is specifically notified. Since no notification prescribed an alternative filing method, the limitation period for appeals begins when the order is uploaded to the GST portal, not from the order date. Following Gujarat HC precedent, the petitioner&#039;s appeal filed on 03.12.2020 was within limitation period. The earlier rejection on 30.7.2021 for being time-barred was overturned, and the matter was remanded for adjudication on merits.</description>
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