https://www.taxtmi.com/caselaws?id=771620 The HC allowed the petition challenging an order that dismissed an appeal for failure to submit certified copy within prescribed time under pre-amended Rule 108. The court held that when appeal is filed online with electronic copy of the order, physical submission of certified copy is procedural, not mandatory. Following Delhi HC precedent in Chegg India Private Limited, the court ruled that complete online filing with all documents satisfies requirements, and subsequent physical filing delays cannot deprive petitioner of hearing on merits. The Additional Commissioner's order was set aside. en-us Mon, 19 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771620 The HC allowed the petition challenging an order that dismissed an appeal for failure to submit certified copy within prescribed time under pre-amended Rule 108. The court held that when appeal is filed online with electronic copy of the order, physical submission of certified copy is procedural, not mandatory. Following Delhi HC precedent in Chegg India Private Limited, the court ruled that complete online filing with all documents satisfies requirements, and subsequent physical filing delays cannot deprive petitioner of hearing on merits. The Additional Commissioner's order was set aside. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771620