Manual GST appeals filed in time are valid even if subsequent web copy is delayed

Tvl. Fabro Gaarden Vs State Tax Officer (INT) (Madras High Court) The Madras High Court recently addressed a case concerning the validity of a manual appeal filed by a taxpayer, Tvl. Fabro Gaarden, whose vehicle and goods were seized for not possessing an e-invoice. The incident occurred on December 4, 2023, and a formal order was issued on October 13, 2024. The taxpayer, unable to access a web copy of the order, filed a manual appeal on January 4, 2025, well within the prescribed time limit. Later, after receiving the web copy, a second appeal was filed on July 21, 2025, which was then reject...