Order Date – 13 February 2023

Parties: M/s Home Credit India Finance Pvt Ltd Vs The Joint Commissioner of State Tax (Appeals) and Anr

Facts –

• The Petitioner, M/s Home Credit India Finance Pvt Ltd, had filed an appeal along with digitally uploaded order on common portal.
• The appeal was dismissed on the ground that certified copy of impugned order was not attached with the appeal.

Issue –

• Whether the appeal filed without certified copy of impugned order is valid?

Order –

• The Divisional Bench of Hon’ble High Court observed that since the uploaded copy was already part of the appeal, it would amount to substantial compliance of Rule 108 of the Haryana Goods and Service Tax Rules, 2017 and Joint Commissioner would not dismiss the appeal on the ground that the appellant had not submitted the certificate copy of the impugned order.
• Since this fact has been further clarified by the Notification dated 25.01.2023, the writ petition is allowed and the matter is remanded back to pass a fresh order on merit without going into the question of filing certified copy delayed.