Electronic GST Appeal Valid Despite Non Submission of Hard Copy: HC

TC Tours Limited Vs Union Territory of J&K and ors. (Jammu & Kashmir High Court) The Jammu & Kashmir High Court examined a writ petition challenging an appellate order dated 06.03.2023, by which the Appellate Authority under the Jammu and Kashmir Goods and Services Tax Act, 2017 rejected an appeal filed in Form GST APL-02. The appeal had been dismissed solely on the ground that the appellant had not submitted a hard copy of the appeal, which the authority treated as mandatory under Section 107 of the GST Act. The petitioner is engaged in providing tour-related services such as plan...