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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
RITU BAHRI, MANISHA BATRA, JJ.
Oaknorth (India) Pvt. Ltd. – Petitioner
Versus
Union of India & Ors. – Respondents
CWP NO.6673 of 2023
Decided On : 29-03-2023
| Table of Content |
|---|
| 1. petitioner seeks quashing of appellate authority's order. (Para 1) |
| 2. prior ruling suggests substantial compliance with filing rules. (Para 4) |
| 3. writ petition allowed; matter remanded for fresh orders. (Para 5) |
JUDGMENT
Ms. Ritu Bahri, J. (oral)
The petitioner is seeking quashing the order dated 14.12.2022 passed by the Appellate Authority (Annexure P-l), whereby appeal filed by the petitioner against the order dated 21.09.2021 has been 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 (hereinafter referred to as 'HGST Rules, 2017) and the appeals were not in accordance with Section 107 of the HARYANA GOODS AND SERVICE TAX RULES , 2017.
2. Notice of motion.
3. Ms. Mamta Singla Talwar, DAG, Haryana accepts notice on behalf of respondents No. 2 and 3.
4. This issue has already been taken into consideration by this Court in CWP-24845-2022 decided on 13.02.2023. 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.
5. Keeping in view the above, this writ petition is allowed and order dated 14.12.2022 passed by the Appellate Authority (Annexure P-l) 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.
The court established that the requirement for a certified copy of an order is not applicable when the order is available on the common portal, reflecting a shift towards practical accessibility in l....
The court ruled that manual filing of appeals is permissible under the amended Haryana GST Rules, emphasizing the need to address appeals on merits rather than dismissing them on technical grounds.
The main legal point established is that the provisos to Rule 108 of the Central Goods and Services Tax Rules, 2017 do not apply when the appeal is electronically filed and uploaded on the common por....
When appeal is already filed the writ petition against the same order is not maintainable
The Writ Court reaffirms the necessity to pursue statutory remedies provided under the GST Act before seeking divorce from these provisions, emphasizing compliance with appeal conditions.
Technical grounds should not obstruct the right to appeal; appeals must be heard on merits.
The date of acknowledgment of an appeal is determinative for timeliness, superseding the date of physical filing, especially post-amendment of relevant rules.
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