Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically

Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically https://www.taxtmi.com/article/detailed?id=11759 Electronic filing of an appeal, with the certified copy submitted electronically, is not a valid ground for rejection merely because a physical copy was not produced in time; where the omission is bonafide, appellate authorities should accept certified copies filed belatedly, grant an opportunity of hearing, and decide the appeal on merits with a speaking order. en-us Tue, 22 Aug 2023 10:47:53 +0530 Tue, 22 Aug 2023 10:47:53 +0530 TaxTMI RSS Generator Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically https://www.taxtmi.com/article/detailed?id=11759 Electronic filing of an appeal, with the certified copy submitted electronically, is not a valid ground for rejection merely because a physical copy was not produced in time; where the omission is bonafide, appellate authorities should accept certified copies filed belatedly, grant an opportunity of hearing, and decide the appeal on merits with a speaking order. Articles Goods and Services Tax - GST Tue, 22 Aug 2023 10:47:53 +0530 https://www.taxtmi.com/article/detailed?id=11759