Seeking direction to accept appeals filed within time limit. Non-production of hard copy a technical defect. Appeals to be processed.

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....The petitioner sought direction for acceptance of appeals u/s 18.06.2021. HC held non-production of hard copy of impugned order is a technical defect. Citing PKV Agencies, appeals filed within time limit are to be processed. Refund rejection orders issued on 19.03.2021, appeals lodged on 18.06.2021. HC directed first respondent to process appeals without rejection based on physical copy filing date of 02.02.2024. Petition disposed of.....