https://www.taxtmi.com/caselaws?id=784293 An electronically filed GST appeal made within limitation could not be rejected merely for failure to file a hard copy when no applicable notification made such filing mandatory. The court held that Rule 108 did not require dismissal on this procedural ground and that a timely portal filing preserved the substantive right of appeal. It also held that rejection for not filing a certified copy was unsustainable where the impugned order had already been uploaded on the GST portal, making the objection hyper-technical. The appellate rejection was set aside and the appeal was directed to be heard afresh on merits. en-us Wed, 24 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784293 An electronically filed GST appeal made within limitation could not be rejected merely for failure to file a hard copy when no applicable notification made such filing mandatory. The court held that Rule 108 did not require dismissal on this procedural ground and that a timely portal filing preserved the substantive right of appeal. It also held that rejection for not filing a certified copy was unsustainable where the impugned order had already been uploaded on the GST portal, making the objection hyper-technical. The appellate rejection was set aside and the appeal was directed to be heard afresh on merits. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784293