https://www.taxtmi.com/caselaws?id=766787 HC condoned the delay and allowed the appeal, finding the appellant had complied with Section 107 by pre-depositing the requisite amount. The court accepted that e-filing was not feasible before the impugned order was uploaded on the GST portal (uploaded 17.01.2023), so depositing Rs.82,000 in the GST Electronic Cash Ledger and filing by speed post on 22.12.2022 was reasonable. The petitioner was not at fault for transferring funds to the electronic ledger when GST APL-01 payment was unavailable; procedural delay was condoned and the petition allowed. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766787 HC condoned the delay and allowed the appeal, finding the appellant had complied with Section 107 by pre-depositing the requisite amount. The court accepted that e-filing was not feasible before the impugned order was uploaded on the GST portal (uploaded 17.01.2023), so depositing Rs.82,000 in the GST Electronic Cash Ledger and filing by speed post on 22.12.2022 was reasonable. The petitioner was not at fault for transferring funds to the electronic ledger when GST APL-01 payment was unavailable; procedural delay was condoned and the petition allowed. Case-Laws GST Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766787