M/S Onkar Infotech Pvt. Ltd v. Joint Commissioner Of State Tax (Appeals) Cum Appellate Autority And ANR.

CWP-18833-2023 2023:PHHC:122723-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-18833-2023 Date of decision:- 15.09.2023 M/s Onkar Infotech Pvt. Ltd.

.... Petitioner vs.

The Joint Commr. Of State Tax (Appeals) 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. 9051-2023 titled as Go Daddy India Domains and Hosting Services Pvt. Ltd. Vs State of Haryana and others, decided on 29.04.2023 wherein while relying upon judgment of Andhra Pradesh High Court in CWP No. 3308-2021 in Ali Cotton Milss vs. Appellate Joint Commissioner (ST), 2022 (56) G.S.T.L, 270 (A.P), the Gaurav Arora 2023.09.19 12:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

CWP-18833-2023 2023:PHHC:122723-DB writ petition was allowed and it was observed that the appeal cannot be dismissed on the technical ground that it was not filed on portal and it was filed manually only.
In view of the above, the writ petition is allowed and 
 
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is set aside. The matter is remanded back to the competent authority/respondent No. 1 to pass a fresh order on merits after giving opportunity of hearing.

(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 15.09.2023 G Arora


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Gaurav Arora 2023.09.19 12:45 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh