https://www.taxtmi.com/caselaws?id=752816 The writ petition was allowed, with the court finding merit in the petitioner's argument that the electronic filing of the appeal on 26.09.2022 was within the prescribed 90-day period under Section 107(1) of the CGST Act. The court emphasized that electronic filing should suffice, and the appeal was remitted back to the 1st respondent for registration and expedited decision. No costs were awarded, and all pending interlocutory applications were closed. en-us Thu, 14 Sep 2023 00:00:00 +0530 Sun, 19 May 2024 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752816 The writ petition was allowed, with the court finding merit in the petitioner's argument that the electronic filing of the appeal on 26.09.2022 was within the prescribed 90-day period under Section 107(1) of the CGST Act. The court emphasized that electronic filing should suffice, and the appeal was remitted back to the 1st respondent for registration and expedited decision. No costs were awarded, and all pending interlocutory applications were closed. Case-Laws GST Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752816