TMI Blog2023 (5) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of filing of the appeal? - HELD THAT:- In the present case, since the uploaded copy was already part of the appeal, it would amount to substantial compliance of Rule 108 of the Haryana Goods and Service Tax Rules, 2017 and the Joint Commissioner would not dismiss the appeal by the impugned order (Annexure P-1) on the ground that the appellant had not submitted the certified copy of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner has referred to the notification dated 25.01.2023 (Annexure P-15) whereby, if an order against which appeal has been filed is uploaded on common portal, then the final acknowledgement shall be considered as the date of filing of the appeal and further it is provided that even if an order against which appeal has been filed is not uploaded on common portal, and a self certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The reference of the above order passed by this Court in CWP-12128-2020 on 26.08.2020, on the technical flaw that the certified copy was not filed along with the appeal and only uploaded copy was attached, the appeal cannot be dismissed on this technical ground. Further the petitioner has also placed on record notification dated 25.01.2023 (Annexure P-15) which further clarifies this aspect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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