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    <description>Where the appellate remedy under the GST framework was otherwise available but the petitioner could not file the appeal because the order-in-original had not been uploaded on the portal, the HC directed the authorities to facilitate filing of the appeal, including by manual filing if necessary. The relief was limited to enabling the appellate process, and the Court noted that the claimed pre-deposit under Section 107 of the CGST Act was a matter for departmental verification. The direction therefore operated subject to confirmation of compliance with the statutory pre-deposit requirement.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766122</link>
      <description>Where the appellate remedy under the GST framework was otherwise available but the petitioner could not file the appeal because the order-in-original had not been uploaded on the portal, the HC directed the authorities to facilitate filing of the appeal, including by manual filing if necessary. The relief was limited to enabling the appellate process, and the Court noted that the claimed pre-deposit under Section 107 of the CGST Act was a matter for departmental verification. The direction therefore operated subject to confirmation of compliance with the statutory pre-deposit requirement.</description>
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