https://www.taxtmi.com/caselaws?id=796190 Manual filing of an appeal cannot justify rejection after the appellate authority accepted the mandatory pre-deposit, issued hearing notice, retained the appeal without objection, and heard it on merits. Any objection to the prescribed electronic filing mode should be raised at the initial stage. Rejection solely because the appeal was filed manually is unsustainable in those circumstances, and the appeal must be decided on merits without regard to its mode of filing. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796190 Manual filing of an appeal cannot justify rejection after the appellate authority accepted the mandatory pre-deposit, issued hearing notice, retained the appeal without objection, and heard it on merits. Any objection to the prescribed electronic filing mode should be raised at the initial stage. Rejection solely because the appeal was filed manually is unsustainable in those circumstances, and the appeal must be decided on merits without regard to its mode of filing. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796190