GST Appeal cannot be rejected for Failure to upload Soft Copy due to Technical Glitches as it is beyond

The Madras High Court ruled that an appeal under GST law cannot be rejected solely due to the taxpayer's failure to upload a soft copy of the relevant documents, especially if technical glitches are involved. The court noted that technical issues are beyond the control of the taxpayer, and the GST authorities must consider such factors when processing appeals. This judgment is a significant reminder of the importance of fair treatment in digital processes within the tax administration.