Which is good Practice storing a uploaded File in DB or storing it in Filesystem

Almost the same question was asked here. Check the answer:

Working with images in WCF

It mostly depends on the size of your files. Here's a nice article.

To BLOB or Not To BLOB

For less than 256kb files storing in DB in VarBinary column is more efficient.

We store our files in MS SQL Server in a VarBinary column with 256kb restriction and it works fine.

Hope it helps. Good Luck!

This is argumentative subjective, but I would say that storing files on the files system is better. That's what file systems are designed for and SQL Server 2008 has a new file type that allows you to do this automatically and even use transactions.