https://www.taxtmi.com/caselaws?id=796190 An appeal manually filed, accepted by the appellate authority, retained without objection, and heard on merits cannot later be rejected solely because it was not filed electronically. The note states that the authority accepted the mandatory pre-deposit, issued a hearing notice, and considered the appeal on merits before raising the filing-mode objection after more than one year. Any objection to manual filing should have been raised at the initial stage. Rejection on that technical ground was unsustainable, 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 An appeal manually filed, accepted by the appellate authority, retained without objection, and heard on merits cannot later be rejected solely because it was not filed electronically. The note states that the authority accepted the mandatory pre-deposit, issued a hearing notice, and considered the appeal on merits before raising the filing-mode objection after more than one year. Any objection to manual filing should have been raised at the initial stage. Rejection on that technical ground was unsustainable, 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