2024 (1) TMI 660

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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 noti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Appellate Authority, which shall proceed to decide the appeal on merits. Petition disposed off. - HON'BLE MR. JUSTICE G.S. SANDHAWALIA AND HON'BLE MS. JUSTICE LAPITA BANERJI Present: For the Petitioner : Mr. Kamal Sawhney, Advocate, Mr. Deepak Thakur, Advocate, and Mr. Rishab Singla, Advocate,. For the Respondent : None G.S.SANDHAWALIA, J. (Oral) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 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 CWP-9051-2023, Go Daddy India Domains and Hosting Services Pvt. Ltd. vs. State of Haryana, decided on 29.04.2023 (Annexure P-13) came to the conclusion that it is a highly technical ground for dismissing th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X