2024 (5) TMI 236

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..... T:- 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 perusa .....

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..... 31.08.2020 against the order dated 04.06.2020. The said appeal was filed against the rejection of the refund for Rs.32,69,309/- for the period from April, 2018 to June, 2018. 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 Commi .....

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..... uld 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. 4. Notice of motion. 5. Ms. Mamta Singla Talwar, DAG, Haryana accepts notice on behalf of the respondents. 6. Keeping in view the above, we see no tangible reason to pass a different order. According .....

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