https://www.taxtmi.com/caselaws?id=760507 The Karnataka HC set aside the Appellate Authority's dismissal orders for appeals filed beyond the statutory time limit under Section 107(4) of KGST/CGST Act, 2017. The court held that the online filing date, not the physical filing date, should be considered the actual filing date. Since the appeals were filed online within the three-month statutory period from receipt of the original order, they were deemed timely filed. The matters were remitted to the appellate authority for fresh adjudication on merits. en-us Tue, 02 Jul 2024 00:00:00 +0530 Mon, 21 Oct 2024 12:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760507 The Karnataka HC set aside the Appellate Authority's dismissal orders for appeals filed beyond the statutory time limit under Section 107(4) of KGST/CGST Act, 2017. The court held that the online filing date, not the physical filing date, should be considered the actual filing date. Since the appeals were filed online within the three-month statutory period from receipt of the original order, they were deemed timely filed. The matters were remitted to the appellate authority for fresh adjudication on merits. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760507