https://www.taxtmi.com/caselaws?id=304246 The appeal was dismissed as time-barred due to failure to file online as required by Rule 108 of CGST Rules, 2017. The appellants faced a technical issue preventing online filing as the order was not uploaded on the website. The State acknowledged the glitch and accepted the hard copy appeal as timely filed. The judgment directed the appellate authority to consider the appeal on its merits, recognizing the technical hindrance and ensuring a fair hearing opportunity for both parties. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304246 The appeal was dismissed as time-barred due to failure to file online as required by Rule 108 of CGST Rules, 2017. The appellants faced a technical issue preventing online filing as the order was not uploaded on the website. The State acknowledged the glitch and accepted the hard copy appeal as timely filed. The judgment directed the appellate authority to consider the appeal on its merits, recognizing the technical hindrance and ensuring a fair hearing opportunity for both parties. Case-Laws GST Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304246