https://www.taxtmi.com/highlights?id=80046 Refund claim time limitation was challenged - Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules - Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso - Even otherwise, hard copy filing merely procedural - Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits. en-us Fri, 02 Aug 2024 08:13:30 +0530 Fri, 02 Aug 2024 08:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80046 Refund claim time limitation was challenged - Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules - Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso - Even otherwise, hard copy filing merely procedural - Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits. Highlights GST Fri, 02 Aug 2024 08:13:30 +0530 https://www.taxtmi.com/highlights?id=80046