HC: Condones delay in filing manual-appeal as electronic order was not uploaded on portal

Gujarat HC quashes and sets aside order of Appellate Authority, holds that though the physical copy of the adjudication order was handed over to the Assessee (a Gujarat Govt. undertaking), the time period to file appeal would start only when the order is uploaded on the GST portal; Condones the delay in filing of the appeal manually by the Assessee in absence of availability of the order passed by the adjudicating authority on the GST portal and remands back th...