https://www.taxtmi.com/caselaws?id=449440 HC allowed the writ petition challenging the dismissal of tax appeals on technical grounds of limitation. The court found electronic filing valid under Rule 108(3) of CGST Rules, 2017 and directed the Appellate Authority to hear the appeals on merits instead of rejecting them based on procedural discrepancies in manual and electronic filing dates. en-us Thu, 25 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449440 HC allowed the writ petition challenging the dismissal of tax appeals on technical grounds of limitation. The court found electronic filing valid under Rule 108(3) of CGST Rules, 2017 and directed the Appellate Authority to hear the appeals on merits instead of rejecting them based on procedural discrepancies in manual and electronic filing dates. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449440