https://www.taxtmi.com/caselaws?id=759099 Where an impugned order is not uploaded on the common portal, the proviso to Rule 108(3) permits filing of a manual appeal on production of a certified copy. Applying that procedure, the Kerala HC directed that the petitioner be allowed to present the appeal manually within the period fixed by the Court. It further directed that any such appeal filed within that time be treated as filed within limitation and considered on merits by the Appellate Authority in accordance with law after hearing the petitioner. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759099 Where an impugned order is not uploaded on the common portal, the proviso to Rule 108(3) permits filing of a manual appeal on production of a certified copy. Applying that procedure, the Kerala HC directed that the petitioner be allowed to present the appeal manually within the period fixed by the Court. It further directed that any such appeal filed within that time be treated as filed within limitation and considered on merits by the Appellate Authority in accordance with law after hearing the petitioner. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759099