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
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👉 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
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