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2024 (1) TMI 660 - PUNJAB AND HARYANA HIGH COURTRejection of appeal being not maintainable - appeal presented in a manner by filing it offline (manual) on 31.08.2020 against the order dated 04.06.2020 - Reliance has been placed upon Rule 108 of the Haryana Goods & Service Tax Rules, 2017 (in short 'the Rules') which provide that the appeal can be filed either electronically or otherwise, as may be notified by the Commissioner. HELD THAT:- It has been brought to our notice that the said Rule was amended on 04.08.2023 and the appeals have been filed earlier. It has also been further brought to our notice that a co-ordinate Bench in GO DADDY INDIA DOMAINS AND HOSTING SERVICES PVT. LTD. VERSUS STATE OF HARYANA AND OTHERS [2023 (4) TMI 1283 - PUNJAB AND HARYANA HIGH COURT] came to the conclusion that it is a highly technical ground for dismissing the appeal and set aside the said order and issued directions to hear the appeal on merits after giving opportunity of hearing to both the parties. A perusal of the said judgment would also go on to show that the wording of the Rule had been taken into consideration since it is provided “electronically or otherwise” and, therefore, the manual filing as such has also been accepted. There are no tangible reason to pass a different order. Accordingly, the order dated 01.03.2023 (Annexure P-1) is quashed. The appeal is restored on the Board of the Appellate Authority, which shall proceed to decide the appeal on merits. Petition disposed off.
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