https://www.taxtmi.com/caselaws?id=791371 An order under the CGST Act was treated as appealable under Section 107, and the writ route was not regarded as the proper remedy while the statutory appeal remained available. The right of appeal was recognised as a substantive statutory right that should not be defeated by technical difficulty in electronic filing. Where electronic filing could not be effectively pursued on the stated facts, the court permitted the taxpayer to make a representation to the Commissioner for permission to file the appeal manually, with liberty to seek condonation of delay. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791371 An order under the CGST Act was treated as appealable under Section 107, and the writ route was not regarded as the proper remedy while the statutory appeal remained available. The right of appeal was recognised as a substantive statutory right that should not be defeated by technical difficulty in electronic filing. Where electronic filing could not be effectively pursued on the stated facts, the court permitted the taxpayer to make a representation to the Commissioner for permission to file the appeal manually, with liberty to seek condonation of delay. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791371