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2023 (4) TMI 1283 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - appeal filed by the petitioner was dismissed solely on the ground that the appeal was filed manually and not on portal - HELD THAT:- Since the issue involved is only procedural and keeping in view the order passed by the by the High Court of Andhra Pradesh in Ali Cotton Mill vs. Appellate Joint Commissioner (ST) [2021 (2) TMI 1165 - ANDHRA PRADESH HIGH COURT], this writ petition is allowed and order dated 13.12.2022 (Annexure P-1) is set aside and matter is remanded back to the appellate authority-respondent No.2 to pass a fresh order on merits, after giving opportunity of hearing to both the parties. Petition allowed by way of remand.
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