TMI BlogMaintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that...Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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