https://www.taxtmi.com/caselaws?id=793309 Where the decision or order was not available on the GST portal, rejection of a request to file the appeal manually could not stand because the proviso to Rule 108(1) expressly contemplates filing linked to production of the certified copy within the stipulated period. The authority erred by relying only on the main rule requiring electronic filing in FORM GST APL-01 and ignoring the proviso. The impugned order was therefore unsustainable, and the matter was remanded to the appellate authority for reconsideration under the proviso to Rule 108(1). en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793309 Where the decision or order was not available on the GST portal, rejection of a request to file the appeal manually could not stand because the proviso to Rule 108(1) expressly contemplates filing linked to production of the certified copy within the stipulated period. The authority erred by relying only on the main rule requiring electronic filing in FORM GST APL-01 and ignoring the proviso. The impugned order was therefore unsustainable, and the matter was remanded to the appellate authority for reconsideration under the proviso to Rule 108(1). Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793309