https://www.taxtmi.com/caselaws?id=754833 Interprets amendment to Rule 108(3) of the CGST Rules clarifying that the operative date of filing for an appeal filed online is the date of issuance of the acknowledgement, not the later physical submission of the certified copy. The legal basis is the substituted procedural provision which displaced the prior proviso that treated filing as the date of furnishing the certified order when submitted after seven days; consequence: the acknowledgement date governs limitation and procedural compliance, requiring adjudicatory authorities to treat the earlier online filing date as effective and reassess temporal objections based on subsequent physical filings. en-us Wed, 19 Jun 2024 00:00:00 +0530 Wed, 14 Jan 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754833 Interprets amendment to Rule 108(3) of the CGST Rules clarifying that the operative date of filing for an appeal filed online is the date of issuance of the acknowledgement, not the later physical submission of the certified copy. The legal basis is the substituted procedural provision which displaced the prior proviso that treated filing as the date of furnishing the certified order when submitted after seven days; consequence: the acknowledgement date governs limitation and procedural compliance, requiring adjudicatory authorities to treat the earlier online filing date as effective and reassess temporal objections based on subsequent physical filings. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754833