https://www.taxtmi.com/caselaws?id=755582 HC ruled that an online appeal filed within prescribed time limits should not be rejected due to delayed hard copy submission. The court interpreted Rule 108(3) of CGST Rules, 2017 to mean that online filing date is the official appeal filing date when the original order is uploaded on the common portal. The impugned order was set aside, and the appellate authority was directed to consider the appeal on merits. en-us Thu, 04 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755582 HC ruled that an online appeal filed within prescribed time limits should not be rejected due to delayed hard copy submission. The court interpreted Rule 108(3) of CGST Rules, 2017 to mean that online filing date is the official appeal filing date when the original order is uploaded on the common portal. The impugned order was set aside, and the appellate authority was directed to consider the appeal on merits. Case-Laws GST Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755582