https://www.taxtmi.com/caselaws?id=752183 Where the governing appeal provision allowed filing electronically or otherwise, a manually filed appeal could not be rejected on a merely technical objection. The Court noted that a co-ordinate Bench had already treated such rejection as unsustainable and required consideration on merits, and held that manual presentation did not justify denial of appellate scrutiny. The rejection of the appeal as not maintainable on the ground of manual filing was therefore set aside, and the appeal had to be dealt with on merits. en-us Wed, 22 Nov 2023 00:00:00 +0530 Wed, 29 May 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752183 Where the governing appeal provision allowed filing electronically or otherwise, a manually filed appeal could not be rejected on a merely technical objection. The Court noted that a co-ordinate Bench had already treated such rejection as unsustainable and required consideration on merits, and held that manual presentation did not justify denial of appellate scrutiny. The rejection of the appeal as not maintainable on the ground of manual filing was therefore set aside, and the appeal had to be dealt with on merits. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752183