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2024 (5) TMI 236 - PUNJAB AND HARYANA HIGH COURTAppeal rejected as being not maintainable - rejection of refund claim - Rule 108 of the Haryana Goods & Service Tax Rules, 2017 - HELD 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. Petition disposed off.
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