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Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid

By | October 15, 2026

Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid Issue Whether GST appeals filed under Section 107 alongside delay condonation applications can be rejected mechanically through automated Form GST APL-02 acknowledgments by system/office personnel without being placed before the quasi-judicial Appellate Authority for a reasoned, speaking order. Facts Filing… Read More »