Procedural Defects Cannot Override Substantive Rights: Appeal Allowed with Opportunity to Rectify Technical Errors Under Section 107

HC allowed the appeal, finding that procedural irregularities in filing should not defeat the petitioner's substantive rights. The court held that technical defects do not warrant automatic rejection of an appeal, particularly where the delay is within the condonable period under Section 107 of the GST Act. The petitioner was granted an opportunity to rectify the procedural deficiencies in the appeal filing, emphasizing that procedural requirements are meant to facilitate justice, not obstruct it. The court's ruling underscores the principle that technical non-compliance should not supersede the fundamental right to seek judicial remedy. .....

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