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2024 (1) TMI 660 - HC - GSTRejection 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.
Issues involved:
The challenge in the present writ petition is to the order dated 01.3.2023 whereby the appeal was rejected for being filed offline against the order dated 04.06.2020. Issue 1: Appeal filing method The appeal was rejected for being filed offline against the order dated 04.06.2020, which was against the rejection of the refund for Rs. 51,20,888/- for the period from January, 2018 to March, 2018. Rule 108 of the Haryana Goods & Service Tax Rules, 2017 allows appeals to be filed either electronically or otherwise as notified by the Commissioner. Issue 2: Amendment and precedent The Rule was amended on 04.08.2023, and a previous decision in CWP-9051-2023 highlighted that dismissing the appeal on technical grounds was not justified. The judgment of the Andhra Pradesh High Court in Writ Petition No. 3308 of 2021 was also referenced, emphasizing the acceptance of manual filing based on the wording of the Rule. Judgment: The High Court quashed the order dated 01.03.2023 and restored the appeal on the Board of the Appellate Authority for a decision on merits. The Court found no reason to pass a different order and disposed of the writ petition accordingly.
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