Appeal filed manually before August 04, 2023 is valid under GST: P&H HC

Optum Global Solutions (India) Pvt. Ltd. Vs State of Haryana and others (Punjab and Haryana High Court) The Hon’ble Punjab and Haryana High Court in the case of Optum Global Solutions Pvt. Ltd. v. State of Haryana [C.W.P. NO. 26273 of 2023 dated November 22, 2023] set aside the Impugned Order for dismissal of appeal on the ground that the appeal was filed manually. Also, Rule 108 of the Haryana Goods and Services Tax Rules, 2017 (“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 th...