https://www.taxtmi.com/highlights?id=93115 The HC set aside the impugned order rejecting the appeal as time-barred by 23 days and remitted the matter to the appellate authority for fresh adjudication within a reasonable time. The court found the appellate authority erred in adopting a hyper-technical approach where the appellant, owing to bona fide confusion and portal/upload irregularities (including non-upload of the order summary and issuance of appeal number on physical filing), could not be deemed to have wilfully delayed filing; medical infirmity of the appellant was noted. The HC directed the appellate authority to entertain the appeal in accordance with Rule 108(3) provisos and applicable law and to decide afresh. en-us Mon, 06 Oct 2025 09:10:50 +0530 Mon, 06 Oct 2025 09:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93115 The HC set aside the impugned order rejecting the appeal as time-barred by 23 days and remitted the matter to the appellate authority for fresh adjudication within a reasonable time. The court found the appellate authority erred in adopting a hyper-technical approach where the appellant, owing to bona fide confusion and portal/upload irregularities (including non-upload of the order summary and issuance of appeal number on physical filing), could not be deemed to have wilfully delayed filing; medical infirmity of the appellant was noted. The HC directed the appellate authority to entertain the appeal in accordance with Rule 108(3) provisos and applicable law and to decide afresh. Highlights GST Mon, 06 Oct 2025 09:10:50 +0530 https://www.taxtmi.com/highlights?id=93115