GST DAILY – 294

HC directed to hear electronically filed appeal within prescribed time despite later submission of physical copies

THE HON’BLE AP HC IN THE CASE OF NEOSPARK DRUGS AND CHEMICALS PVT. LTD. V/s ADDITIONAL COMMISSIONER OF CENTRAL TAX W.P No. 23426 of 2023, decided on 14-9-2023

 👉 Issue:-

✔️ Can Appeal be rejected if electronically filed appeal within prescribed time but delayed submission of physical copies?

👉 The Hon’ble High Court Judgement:-

✔️ Electronic filing of appeal within prescribed time limit considered valid, despite later submission of physical copies; appeal held to be filed within time.

Section 107 of Central Goods and Services Tax Act, 2017