https://www.taxtmi.com/caselaws?id=771984 Delhi HC dismissed a review petition challenging condonation of delay in filing an appeal under Section 107 of CGST Act. The petitioner argued that the impugned order was invalid as it lacked signature from the concerned authority. The court relied on Gujarat HC precedent in M/S Vishwa Enterprise v. State of Gujarat, which held that orders uploaded on GSTN portal are valid since they can only be uploaded after verification by State Tax Officer. The court found the review petition unmerited on both procedural and substantive grounds. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771984 Delhi HC dismissed a review petition challenging condonation of delay in filing an appeal under Section 107 of CGST Act. The petitioner argued that the impugned order was invalid as it lacked signature from the concerned authority. The court relied on Gujarat HC precedent in M/S Vishwa Enterprise v. State of Gujarat, which held that orders uploaded on GSTN portal are valid since they can only be uploaded after verification by State Tax Officer. The court found the review petition unmerited on both procedural and substantive grounds. Case-Laws GST Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771984