Electronic GST Appeal Valid – Rejection for No Hard Copy Set Aside | HC

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 6 February, 2026

Latest from Taxmann

electronic filing of GST appeal

Case Details: TC Tours Ltd. vs. Union Territory of J & K [2026] 182 taxmann.com 875 (Jammu & Kashmir and Ladakh)

Judiciary and Counsel Details

  • Sindhu Sharma & Shahzad Azeem, JJ.
  • Amrinder Singh & Sheikh Umar Farooq, Advs. for the Appellant
  • Mohsin Qadiri, Sr. AAG & Ms Maha Majeed, Assisting Counsel for the Respondent.

Facts of the Case

The petitioner challenged the rejection of its statutory appeal filed against the demand confirmed under Section 73 of the CGST Act and Jammu and Kashmir GST Act. It filed the appeal on the GST portal with the requisite pre-deposit and supporting documents for the specified period after a show cause notice was issued, alleging that the ITC claimed in Form GSTR-3B exceeded the ITC available in Form GSTR-2A. The appeal was rejected because the hard copy was not submitted. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that Rule 108(1) of the CGST Rules provides that an appeal shall be filed along with all relevant documents either electronically or otherwise as may be notified by the Commissioner, and therefore envisages electronic filing. The Court further held that the appeal could not be rejected solely on the ground that a hard copy was not filed, and that rejection on procedural grounds without granting an opportunity to be heard was unsustainable. Consequently, the Court set aside the rejection of the appeal and remanded the matter for a fresh decision on the merits.

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied