Appeal Can't Be Rejected For Failure To Upload Documents On GST Portal Due To Technical Errors: Madras High Court

The Madras High Court held that appeals cannot be dismissed merely because the appellant failed to upload required documents on the GST portal due to technical glitches. The court acknowledged that such issues should not obstruct justice and that authorities should provide assistance in resolving technical problems. This decision emphasizes the need for fair administrative practices, especially in the context of evolving digital systems for tax compliance.