https://www.taxtmi.com/article/detailed?id=12231 The court held that appeals filed manually prior to the electronic-filing mandate cannot be dismissed solely for non-electronic filing, relying on precedent that such dismissal is a technical forfeiture; it noted the amendment making electronic filing mandatory with a proviso permitting manual filing where notified by the Commissioner or where the order is unavailable on the common portal, and remitted the matter to the appellate authority for fresh consideration on merits. en-us Fri, 19 Jan 2024 10:22:41 +0530 Fri, 19 Jan 2024 10:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12231 The court held that appeals filed manually prior to the electronic-filing mandate cannot be dismissed solely for non-electronic filing, relying on precedent that such dismissal is a technical forfeiture; it noted the amendment making electronic filing mandatory with a proviso permitting manual filing where notified by the Commissioner or where the order is unavailable on the common portal, and remitted the matter to the appellate authority for fresh consideration on merits. Articles Goods and Services Tax - GST Fri, 19 Jan 2024 10:22:41 +0530 https://www.taxtmi.com/article/detailed?id=12231