https://www.taxtmi.com/caselaws?id=311664 A procedural objection to filing an appeal manually, instead of through the portal, could not justify dismissal without examining the merits. The High Court treated the defect as procedural, held that the appellate authority should have considered the appeal substantively, and set aside the impugned order. The matter was remanded to the appellate authority for fresh decision on merits after affording both parties an opportunity of hearing. en-us Sat, 29 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311664 A procedural objection to filing an appeal manually, instead of through the portal, could not justify dismissal without examining the merits. The High Court treated the defect as procedural, held that the appellate authority should have considered the appeal substantively, and set aside the impugned order. The matter was remanded to the appellate authority for fresh decision on merits after affording both parties an opportunity of hearing. Case-Laws GST Sat, 29 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311664