https://www.taxtmi.com/caselaws?id=763774 HC held that where online filing of an appeal was completed within the prescribed limitation period, the subsequent delayed physical submission of the certified copy is not fatal and may be condoned. The court found the physical filing requirement to be procedural rather than mandatory, especially given accepted electronic filing systems and no challenge to the order's genuineness. The petition was allowed in part and the appeals were remitted to the Appellate Authority for consideration on merits. en-us Fri, 20 Dec 2024 00:00:00 +0530 Tue, 11 Nov 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763774 HC held that where online filing of an appeal was completed within the prescribed limitation period, the subsequent delayed physical submission of the certified copy is not fatal and may be condoned. The court found the physical filing requirement to be procedural rather than mandatory, especially given accepted electronic filing systems and no challenge to the order's genuineness. The petition was allowed in part and the appeals were remitted to the Appellate Authority for consideration on merits. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763774