For delay condonation Commissioner need to consider online GST Appeal filing date 

White Mountain Trading Pvt. Ltd. Vs Additional Commissioner (Delhi High Court)

For delay condonation Commissioner need to take online GST Appeal filing date not the date date when petitioner physically filed the appeal after online filing  

Introduction: The Delhi High Court recently addressed a case concerning the filing date of an appeal through online mode under the Central Goods and Service Tax Act 2017. The court’s decision focused on determi

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