Online GST Appeal Cannot Be Rejected despite non-submission of hard copy of order; Electronic Filing Alone Sufficient for GST Appeals Under Rule 108; No Certified Copy Needed When GST Order Is on Portal; Procedural Lapses Can’t Defeat Statutory GST Appeal Rights; Rejection of E-Filed GST Appeal Set Aside for Being TechnicalThe Jammu & Kashmir and Ladakh High Court in TC Tours Limited v. Union Territory of J&K & Ors. held that a GST appeal filed electronically in FORM GST APL-01 within the statutory time limit, with the required pre-deposit and upload of the impugned order on the GST portal, cannot be rejected merely because a hard copy or certified copy was not submitted. Issue:Whether rejection of a GST appeal filed electronically in FORM GST APL-01 within the limitation period of three months under Section 107(1) of the J&K GST Act, with requisite pre-deposit and upload of the impugned adjudication order on the GST portal, is sustainable? (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. -For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.”*****(Author can be reached at info@a2ztaxcorp.com)