https://www.taxtmi.com/caselaws?id=786803 The proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017 permits manual filing of FORM GST APL-01 where electronic filing is prevented by non-availability of the order or portal impediments; accordingly, where the portal refuses filing (including due to linked non-deposit under a separate demand) the Appellate Authority must accept the appeal manually and issue the provisional acknowledgement, enabling statutory prosecution of the appeal and compliance with the rule's procedural framework. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786803 The proviso to Rule 108(1) of the Central Goods and Services Tax Rules, 2017 permits manual filing of FORM GST APL-01 where electronic filing is prevented by non-availability of the order or portal impediments; accordingly, where the portal refuses filing (including due to linked non-deposit under a separate demand) the Appellate Authority must accept the appeal manually and issue the provisional acknowledgement, enabling statutory prosecution of the appeal and compliance with the rule's procedural framework. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786803