https://www.taxtmi.com/caselaws?id=760505 An appeal filed electronically in FORM GST APL-01 within limitation cannot be rejected merely because the hard copy was submitted later when the impugned order was uploaded on the common portal. Rule 108(3) treats the provisional acknowledgement date as the date of filing in such cases, while the self-certified copy requirement applies only when the order is not portal-uploaded. The Madras HC held that the hard-copy requirement is procedural and cannot defeat a timely online appeal. The rejection was unsustainable, the impugned order was set aside, and the appellate authority was directed to hear the appeal on merits. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760505 An appeal filed electronically in FORM GST APL-01 within limitation cannot be rejected merely because the hard copy was submitted later when the impugned order was uploaded on the common portal. Rule 108(3) treats the provisional acknowledgement date as the date of filing in such cases, while the self-certified copy requirement applies only when the order is not portal-uploaded. The Madras HC held that the hard-copy requirement is procedural and cannot defeat a timely online appeal. The rejection was unsustainable, the impugned order was set aside, and the appellate authority was directed to hear the appeal on merits. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760505