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    <title>Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations</title>
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    <description>HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner&#039;s manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.</description>
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      <title>Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations</title>
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      <description>HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner&#039;s manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.</description>
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