https://www.taxtmi.com/caselaws?id=800429 Incorrect selection of a respondent on the GSTAT portal may be rectified where the original appeal memorandum and impugned order correctly identify the proper State tax authority. Rule 26 of the GSTAT (Procedure) Rules, 2025 permits rectification of clerical and similar errors, while Rule 32(1) allows amendment of a defective appeal form upon sufficient cause. An erroneous portal entry is a curable, non-fatal procedural defect and does not prevent substitution of the correctly described respondent. Where the portal lacks a post-registration correction facility, corrected appeal documents must be re-uploaded and the Registry must correct the portal record and ensure service on the proper respondent. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800429 Incorrect selection of a respondent on the GSTAT portal may be rectified where the original appeal memorandum and impugned order correctly identify the proper State tax authority. Rule 26 of the GSTAT (Procedure) Rules, 2025 permits rectification of clerical and similar errors, while Rule 32(1) allows amendment of a defective appeal form upon sufficient cause. An erroneous portal entry is a curable, non-fatal procedural defect and does not prevent substitution of the correctly described respondent. Where the portal lacks a post-registration correction facility, corrected appeal documents must be re-uploaded and the Registry must correct the portal record and ensure service on the proper respondent. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800429