https://www.taxtmi.com/caselaws?id=442233 An appeal under the GST regime could not be rejected solely because it was presented manually after an attempted electronic filing failed due to a technical glitch. Rule 108(1) allows electronic filing or filing otherwise as notified by the Commissioner, and the absence of a notification authorising manual filing did not justify denying the statutory right of appeal where the portal itself prevented upload. The principle that substantial justice should prevail over technical objections supported acceptance of the appeal, and the rejection of the manually filed appeal was held unjustified. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442233 An appeal under the GST regime could not be rejected solely because it was presented manually after an attempted electronic filing failed due to a technical glitch. Rule 108(1) allows electronic filing or filing otherwise as notified by the Commissioner, and the absence of a notification authorising manual filing did not justify denying the statutory right of appeal where the portal itself prevented upload. The principle that substantial justice should prevail over technical objections supported acceptance of the appeal, and the rejection of the manually filed appeal was held unjustified. Case-Laws GST Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442233