Go Daddy India Domains And Hosting ... vs State Of Haryana And Others
2023 Latest Caselaw 5751 P&H

                                                                                        2023:PHHC:062826-DB
                          IN THE HIGH COURT OF PUNJAB AND HARYANA
                                       AT CHANDIGARH

                          106                                CWP No.9051 of 2023
                                                             Date of decision: 29.04.2023



                                                                                       .... Petitioner
                                                                   Versus

                                                                                    .... Respondents

              CORAM: HON'BLE MS. JUSTICE RITU BAHRI
                     HON'BLE MRS. JUSTICE MANISHA BATRA

              Present :            Mr. Vikrant Kackria and Mr. Shankey Agrawal, Advocates
                                   for the petitioner.
                                         ****

RITU BAHRI, J. (oral)

The petitioner is challenging the order dated 13.12.2022

(Annexure P-1) passed by the Joint Commissioner of State Tax (Appeals)-

cum- Appellate Authority, Faridabad, whereby, the appeal filed by the

petitioner was dismissed solely on the ground that the appeal was filed

manually and not on portal.

Being a highly technical ground for dismissing the appeal, learned

counsel for the petitioner referred to the judgment passed on 11.02.2021, by

the High Court of Andhra Pradesh in Writ Petition No.3308 of 2021 in Ali

Cotton Mill vs. Appellate Joint Commissioner (ST), 2022(56) G.S.T.L, 270

(A.P.)

Notice of motion.

Mr. Sharan Sethi, Addl. A.G., Haryana accepts notice on behalf of

the respondent-State.

In the present case, since the issue involved is only procedural and

keeping in view the order passed by the by the High Court of Andhra Pradesh JYOTI 2023.05.02 17:03 I attest to the accuracy and integrity of this order/judgment CWP No.9051 of 2023 -2- 2023:PHHC:062826-DB

in Writ Petition No.3308 of 2021 in Ali Cotton Mill vs. Appellate Joint

Commissioner (ST), 2022(56) G.S.T.L, 270 (A.P.), this writ petition is

allowed and order dated 13.12.2022 (Annexure P-1) is set aside and matter is

remanded back to the appellate authority-respondent No.2 to pass a fresh order

on merits, after giving opportunity of hearing to both the parties.

                                                                            (RITU BAHRI)
                                                                               JUDGE




                                                                          (MANISHA BATRA)
              29.04.2023                                                     JUDGE
              Jyoti-IV

Whether speaking/reasoned: Yes/No.

                                   Whether reportable     :     Yes/No




JYOTI
2023.05.02 17:03
I attest to the accuracy and

integrity of this order/judgment