https://www.taxtmi.com/caselaws?id=764228 An appeal under the Bihar GST regime should not be rejected for technical defects where the hard copy filing requirement had been waived by notification and the dispute amount was omitted from Form GST APL-01. The omission was treated as a procedural irregularity, not a jurisdictional defect, particularly because the entire penalty had already been paid and the pre-deposit requirement under Section 107(6) stood satisfied. On that basis, dismissal on technical grounds was unsustainable and the matter was to be considered on merits after hearing the taxpayer. en-us Wed, 31 Jul 2024 00:00:00 +0530 Mon, 06 Jan 2025 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764228 An appeal under the Bihar GST regime should not be rejected for technical defects where the hard copy filing requirement had been waived by notification and the dispute amount was omitted from Form GST APL-01. The omission was treated as a procedural irregularity, not a jurisdictional defect, particularly because the entire penalty had already been paid and the pre-deposit requirement under Section 107(6) stood satisfied. On that basis, dismissal on technical grounds was unsustainable and the matter was to be considered on merits after hearing the taxpayer. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764228