https://www.taxtmi.com/caselaws?id=468903 Technical non-compliance caused by portal or upload difficulties did not justify rejection of the appeal where the delay was found genuine and attributable to those problems. The HC held that a party should not be denied a hearing on such grounds when it is otherwise entitled to pursue the appeal. The rejection order was set aside, and the petitioner was allowed to file the appeal manually and upload the soft copy within the time granted. The appellate authority was directed to take the appeal on record without insisting on limitation, provided it was otherwise in order. en-us Fri, 13 Sep 2024 00:00:00 +0530 Sat, 23 May 2026 13:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468903 Technical non-compliance caused by portal or upload difficulties did not justify rejection of the appeal where the delay was found genuine and attributable to those problems. The HC held that a party should not be denied a hearing on such grounds when it is otherwise entitled to pursue the appeal. The rejection order was set aside, and the petitioner was allowed to file the appeal manually and upload the soft copy within the time granted. The appellate authority was directed to take the appeal on record without insisting on limitation, provided it was otherwise in order. Case-Laws Service Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468903