https://www.taxtmi.com/caselaws?id=756434 The HC set aside the appellate authority's order rejecting the refund application under Section 54 of the GST enactments. The Court held that the online filing date should be considered the appeal submission date, as the appealed order was uploaded on the common portal. The requirement for submitting a hard copy was deemed a procedural formality. The appellate authority was directed to reconsider the appeal on its merits, and the writ petition was disposed of without costs. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756434 The HC set aside the appellate authority's order rejecting the refund application under Section 54 of the GST enactments. The Court held that the online filing date should be considered the appeal submission date, as the appealed order was uploaded on the common portal. The requirement for submitting a hard copy was deemed a procedural formality. The appellate authority was directed to reconsider the appeal on its merits, and the writ petition was disposed of without costs. Case-Laws GST Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756434