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 the aforementioned date subject to the proviso stated therein.
Facts:
Optum Global Solutions Pvt. Ltd. (“the Petitioner”) filed an appeal manually on August 31, 2020 against the order passed by the Revenue Department (“the Respondent”). However, the Respondent rejected the appeal filed by the Petitioner vide order dated November 22, 2023 (“the Impugned Order”) on the ground that the Appeal was filed by the Petitioner manually.
Aggrieved by the impugned order, the Petitioner filed the writ petition contending that as per Rule 108 of the HGST Rules, the appeal can be filed either electronically or otherwise as may be notified by the Commissioner,
Issue:
Whether Appeal filed manually by the Petitioner is valid?
Held:
The Hon’ble Punjab and Haryana High Court in the case of C.W.P. NO. 26273 of 2023 held as under:
