Questão jurídica principal
Whether the federal appeal against the cantonal inadmissibility decision was sufficiently reasoned.
Decisão extraída
No. The appellant did not challenge the cantonal findings on receipt and filing dates and relied on facts not established below without alleging arbitrary fact-finding.
Fundamentação extraída
The complaint failed to meet the requirements of reasoned pleading under Art. 42(2) and 106(2) LTF; the appellant also did not substantiate the alleged information from the debt enforcement office.