https://www.taxtmi.com/article/detailed?id=11194 Taxing authorities cannot obstruct an assessee's statutory right to appeal by invoking technicalities where the electronic portal fails to record or accept an appeal; administrative refusal to entertain offline submissions frustrates the appellate remedy and is impermissible. In absence of a prescribed alternative mode, offline filing or complaints about portal errors must be treated as valid, and departmental correspondence demanding proof of online filing despite portal glitches is subject to being set aside. en-us Mon, 13 Mar 2023 10:15:00 +0530 Mon, 13 Mar 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11194 Taxing authorities cannot obstruct an assessee's statutory right to appeal by invoking technicalities where the electronic portal fails to record or accept an appeal; administrative refusal to entertain offline submissions frustrates the appellate remedy and is impermissible. In absence of a prescribed alternative mode, offline filing or complaints about portal errors must be treated as valid, and departmental correspondence demanding proof of online filing despite portal glitches is subject to being set aside. Articles Goods and Services Tax - GST Mon, 13 Mar 2023 10:15:00 +0530 https://www.taxtmi.com/article/detailed?id=11194