https://www.taxtmi.com/caselaws?id=787819 Where an appellant paid the mandatory pre-deposit under Section 107 and the appellate authority accepted, processed, issued notices and heard the appeal on merits, subsequently dismissing it solely for not being filed electronically under Rule 108 is a procedural irregularity and constitutes waiver by conduct; accordingly the impugned dismissal is set aside and the matter is remitted to the appellate authority for fresh decision on merits without regard to the mode of filing. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787819 Where an appellant paid the mandatory pre-deposit under Section 107 and the appellate authority accepted, processed, issued notices and heard the appeal on merits, subsequently dismissing it solely for not being filed electronically under Rule 108 is a procedural irregularity and constitutes waiver by conduct; accordingly the impugned dismissal is set aside and the matter is remitted to the appellate authority for fresh decision on merits without regard to the mode of filing. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787819