M/S Onkar Infotech Pvt. Ltd. v. Joint Commissioner Of State Tax (Appeals) Cum Appellate Autority And ANR.
CWP-18816-2023 2023:PHHC:122555-DB
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH CWP-18816-2023 Date of decision:- 15.09.2023 M/s Onkar Infotech Pvt. Ltd.
.... Petitioner vs.
The Joint Commr. Of State Tax cum Appellate Authority and anr.
...Respondents
CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA
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/ This issue has already been examined by this Court in CWP No. 24845-2022, decided on 13.02.2023, which was allowed by observing that the impugned orders were already uploaded on the common portal and were already part of the appeal and it would amount to substantial compliance of Rule 108 of Gaurav Arora 2023.09.19 12:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh
CWP-18816-2023 2023:PHHC:122555-DB HGST Rules, 2017. This judgment was subsequently followed in CWP No. 66732023, decided on 29.03.2023. Recently, similar issue has been decided by this Court in CWP No. 25964-2022 titled as M/s Home Credit India Finance Ltd vs. Joint Commissioner of State Tax (Appeals) and another, decided on 13.02.2023 wherein also while relying upon order dated 13.02.20213 passed in CWP-24845-2022, the writ petition was allowed and it was observed that the appeal cannot be dismissed on the technical ground that certified copy was not filed along with appeal. In view of the above, the writ petition is allowed and order dated 23.12.2022 is set aside. The matter is remanded back to the competent authority to pass a fresh order on merits without going into question of filing of certified copy and that too on account of delay.
(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 15.09.2023 G Arora
45+ 45+ Gaurav Arora 2023.09.19 12:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh