https://www.taxtmi.com/article/detailed?id=11738 The court held that the appeal period runs from communication of the order and that the appellate authority may grant condonation of delay; mere non-upload of an order on the GSTN portal does not bar filing an appeal, especially where the order was manually communicated and consequential enforcement steps were taken, because the electronic filing rule prescribes mode but does not make portal upload a precondition to the right to appeal. en-us Thu, 17 Aug 2023 07:48:35 +0530 Thu, 17 Aug 2023 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11738 The court held that the appeal period runs from communication of the order and that the appellate authority may grant condonation of delay; mere non-upload of an order on the GSTN portal does not bar filing an appeal, especially where the order was manually communicated and consequential enforcement steps were taken, because the electronic filing rule prescribes mode but does not make portal upload a precondition to the right to appeal. Articles Goods and Services Tax - GST Thu, 17 Aug 2023 07:48:35 +0530 https://www.taxtmi.com/article/detailed?id=11738