https://www.taxtmi.com/article/detailed?id=15802 Electronic filing in FORM GST APL-01 with provisional acknowledgement and upload of the impugned order on the GST portal satisfies Rule 108(1) and Section 107(5) requirements; absent a Commissioner's notification mandating manual filing, rejection for non-submission of a hard copy is unsustainable. The amended Rule 108 dispenses with the certified-copy obligation where the order is portal-uploaded, and timely electronic filing with requisite pre-deposit should be processed to final acknowledgement and adjudication on merits after opportunity of hearing. en-us Mon, 02 Feb 2026 08:23:44 +0530 Mon, 02 Feb 2026 08:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15802 Electronic filing in FORM GST APL-01 with provisional acknowledgement and upload of the impugned order on the GST portal satisfies Rule 108(1) and Section 107(5) requirements; absent a Commissioner's notification mandating manual filing, rejection for non-submission of a hard copy is unsustainable. The amended Rule 108 dispenses with the certified-copy obligation where the order is portal-uploaded, and timely electronic filing with requisite pre-deposit should be processed to final acknowledgement and adjudication on merits after opportunity of hearing. Articles Goods and Services Tax - GST Mon, 02 Feb 2026 08:23:44 +0530 https://www.taxtmi.com/article/detailed?id=15802