https://www.taxtmi.com/caselaws?id=779454 HC set aside the appellate authority's order that rejected the petitioner's appeal as barred by 23 days' delay. Court found the rejection improper given bona fide confusion over physical filing, defects in the DRC-07/summary uploaded by the department, and provisos to Rule 108(3) governing filing and acknowledgement. Noting procedural errors by the department and the appellant's explanations, HC remitted the matter for fresh adjudication by the appellate authority in accordance with law within a reasonable time. Petition disposed by remand. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779454 HC set aside the appellate authority's order that rejected the petitioner's appeal as barred by 23 days' delay. Court found the rejection improper given bona fide confusion over physical filing, defects in the DRC-07/summary uploaded by the department, and provisos to Rule 108(3) governing filing and acknowledgement. Noting procedural errors by the department and the appellant's explanations, HC remitted the matter for fresh adjudication by the appellate authority in accordance with law within a reasonable time. Petition disposed by remand. Case-Laws GST Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779454