Key legal question
Whether the federal appeal met the legal reasoning requirements under Art. 42 para. 2 and Art. 106 para. 2 LTF
Extracted holding
No; the appeal did not address the cantonal court's dual reasoning and therefore was inadmissible.
Extracted reasoning
The appellant only challenged the merits, but did not show why the cantonal court erred in finding the appeal late and inadmissible; where a decision rests on alternative grounds, both must be attacked.