https://www.taxtmi.com/caselaws?id=450851 HC addressed an appeal dismissal due to technical non-submission of certified copy under GST Act. The court ruled that procedural defects should not invalidate substantive appeals filed electronically within prescribed timelines. The appellate authority was directed to re-hear the appeal within three months, emphasizing technical non-compliance should not result in automatic appeal dismissal. en-us Tue, 12 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450851 HC addressed an appeal dismissal due to technical non-submission of certified copy under GST Act. The court ruled that procedural defects should not invalidate substantive appeals filed electronically within prescribed timelines. The appellate authority was directed to re-hear the appeal within three months, emphasizing technical non-compliance should not result in automatic appeal dismissal. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450851