https://www.taxtmi.com/article/detailed?id=15107 Under GST appeals, Rule 26(2) prescribes who may sign electronic filings and Rule 108 prescribes appeal form and verification; Appellate Authorities must verify authorisation but procedural defects in proof of authorised signatory or self certification are generally curable. High Court decisions remanded appeals where authorities dismissed filings for lack of board resolutions or uncertified copies, directing appellants be allowed to submit proper authorising documents and self certified copies and ordering fresh, reasoned consideration after affording a reasonable opportunity to be heard. en-us Thu, 18 Sep 2025 08:32:56 +0530 Thu, 18 Sep 2025 08:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15107 Under GST appeals, Rule 26(2) prescribes who may sign electronic filings and Rule 108 prescribes appeal form and verification; Appellate Authorities must verify authorisation but procedural defects in proof of authorised signatory or self certification are generally curable. High Court decisions remanded appeals where authorities dismissed filings for lack of board resolutions or uncertified copies, directing appellants be allowed to submit proper authorising documents and self certified copies and ordering fresh, reasoned consideration after affording a reasonable opportunity to be heard. Articles Goods and Services Tax - GST Thu, 18 Sep 2025 08:32:56 +0530 https://www.taxtmi.com/article/detailed?id=15107