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TMI Blog2021 (9) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... on August 3, 2019 and after waiting for some time for the order to be uploaded on the website, the appeal was filed in hard copy, which was dismissed as time barred. As the only mode provided in the Rules is to file the appeal online, the appellants could not avail of that remedy. On account of technical defect on the website and the order impugned having not been uploaded on the website, as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated June 24, 2021 passed by the Single Judge of this court whereby the petition filed by the appellants was dismissed, has been impugned in the present intra-court appeal. The only grievance of the appellants is that the appeal filed against the rejection of their refund claim has been dismissed as time barred. The argument is in terms of the Rule 108 of the Central Goods and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aded on the website, as a result of which the appellants were unable to file the appeal online, the hard copy of the appeal filed by the appellants shall be considered to have been filed within limitation and it will be heard and decided on merits. In view of the aforesaid fair stand taken by the learned counsel for the State, the present appeal is disposed of with direction to the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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