GENERAL17 Sept 2026
Litigant cannot lose right to appeal over tribunal's e-filing glitch: SC
The Supreme Court has said a litigant cannot lose the right to appeal just because the tribunal's filing system was down. The period when that system was not working can be excluded while counting the statutory time limit. So if a genuine technical glitch delayed your appeal, your case may still be treated as filed in time.
Key Statutory Highlights
- The Supreme Court held that a litigant cannot lose the right to appeal because of a tribunal's e-filing glitch.
- The period during which the tribunal's filing system was non-functional can be excluded from the statutory limitation period.
- The ruling deals with how the statutory limitation period for filing an appeal is calculated.
Actionable Advice for Taxpayers / Founders:If a tribunal's filing system was not working when your appeal was due, keep records of the dates and the downtime, and check with your CA or tax lawyer before assuming your appeal is time-barred.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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