2023 (9) TMI 781 - HC - GST

Maintainability of appeal - appeal dismissed on the ground that the appeal was not accompanied by the certified copy of the impugned order as per Rule 108(3) of the Haryana Goods and Service Tax Rules, 2017 - appeal not in accordance with Section 107 of the Haryana Goods and Service Tax Rules, 2017 - HELD THAT - This issue has already been taken into consideration by this Court in KPMG INDIA PVT. LTD. VERSUS JOINT COMMISSIONER OF STATE TAX (APPEALS) FARIDABAD AND OTHERS 2023 (5) TMI 642 - PUNJAB AND HARYANA HIGH COURT . The said writ petition was allowed keeping in view that the impugned orders were already uploaded on common portal and were already part of the appeal and it would amount to substantial compliance of Rule 108 of the HGST Rules, 2017. Hence, the appeals filed by the petitioner could not be dismissed on the ground that the petitioner had not submitted certified copies of the impugned orders. The order dated 14.12.2022 passed by the Appellate Authority (Annexure P-1) is set aside and the matter is remanded back to the competent authority to pass fresh orders on merits without going into question of filing certified copies of the impugned orders - Petition allowed.

Summary

The petitioner sought to quash an order by the Appellate Authority due to appeal not being accompanied by certified copy of impugned order as per HGST Rules, 2017. The High Court allowed the writ petition, stating that orders uploaded on common portal constituted substantial compliance of Rule 108, remanding the matter for fresh orders without requiring certified copies.