https://www.taxtmi.com/caselaws?id=441667 An appeal filed electronically within time was dismissed only because the certified copy was filed late due to a bona fide mistake. The Calcutta HC held that such a technical dismissal, not based on the merits, warranted interference in the interest of justice. The order was set aside, and the appellate authority was directed to accept the certified copy, afford an opportunity of hearing, and decide the appeal on merits on remand. en-us Thu, 20 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441667 An appeal filed electronically within time was dismissed only because the certified copy was filed late due to a bona fide mistake. The Calcutta HC held that such a technical dismissal, not based on the merits, warranted interference in the interest of justice. The order was set aside, and the appellate authority was directed to accept the certified copy, afford an opportunity of hearing, and decide the appeal on merits on remand. Case-Laws GST Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441667