Date of electronic filing of appeal is date of filing of an appeal: Karnataka HC

Hitachi Energy India Ltd Vs State of Karnataka (Karnataka High Court)

Karnataka High Court held that date of electronic filing of appeal is to be taken as date of filing of an appeal. Thus, date of physical filing of an appeal cannot be taken as date of actual filing of an appeal.

Facts- Petitioner in all these petitions has called in question the validity of the impugned orders whereby the appeals filed u/s. 107(11) of the KGST/CGST Act, 2017 were dismissed on the ground that the appeals were filed beyond time and the delay was such that it would be beyond

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