"Appeal filed manually before August 04, 2023 is valid under GST (Rule 108 of HGST Rules)"

FACTS & SUBJECT MATTER:
(1) The Petitioner filed an appeal manually on August 31, 2020 against the order passed by the Revenue Department. However, the Respondent rejected the appeal filed by the Petitioner vide order dated November 22, 2023 on the ground that the Appeal was filed by the Petitioner manually.
(2) Aggrieved by the impugned order, the Petitioner filed the writ petition contending that as per Rule 108 of the HGST Rules, the appeal can be filed either electronically or otherwise as may be notified vide Notification No. 38/2023 dated August 4, 2023 by the Commissioner,

CASE LAW: Optum Global Solutions Pvt. Ltd. v. State of Haryana [C.W.P. NO. 26273 of 2023 dated November 22, 2023]

ISSUE : Whether the Appeal filed manually by the Petitioner is valid?

HELD: The Hon’ble Punjab and Haryana High Court held as under:
(1) Relying upon the judgement of Hon’ble Punjab and Haryana High Court in the case of Go Daddy India Domains and Hosting Services Pvt Ltd v. State of Haryana [CWP-9051-2023 dated April 29, 2023] and judgement of Hon’ble Andhra Pradesh High Court in the case of Ali Cotton Mill v. Appellate Joint Commissioner [WP No. 3308 of 2021 dated February 11, 2021] held that filing of appeal manually is a highly technical ground for dismissing the appeal and therefore set aside the Impugned Order and directed the Revenue Department to hear the appeal on merits.
(2) Further Noted that, the Rule 108 of the HGST Rules has been amended vide Notification No. 38/2023 dated August 4, 2023 wherein it is mandatory to file Appeal electronically with effect from the aforementioned date subject to the proviso stated therein.
(3) Held that, the Impugned Order is set aside.
(4) Directed that, the matter be remanded to Respondent Appellate Authority for fresh orders on merits.

Click to download Order in the case of CWP-26273 of 2023 dated 22-11-2023 in Optum Global Solutions (India) Pvt. Ltd. Vs. State of Haryana & Anr.

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