https://www.taxtmi.com/highlights?id=97028 Where an appellant cannot upload an appeal on the common electronic portal because the portal refuses filing absent deposit of a separate demand item, the office must accept a manually filed appeal; the core legal point is that a technical or procedural barrier on the e filing system that prevents initiation of an appeal constitutes a valid ground for manual presentation and obliges the appellate authority to receive and process the appeal manually. en-us Thu, 19 Feb 2026 14:19:08 +0530 Thu, 19 Feb 2026 14:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97028 Where an appellant cannot upload an appeal on the common electronic portal because the portal refuses filing absent deposit of a separate demand item, the office must accept a manually filed appeal; the core legal point is that a technical or procedural barrier on the e filing system that prevents initiation of an appeal constitutes a valid ground for manual presentation and obliges the appellate authority to receive and process the appeal manually. Highlights GST Thu, 19 Feb 2026 14:19:08 +0530 https://www.taxtmi.com/highlights?id=97028