Tax Appeal Dismissal Overturned; Case Remanded for Merits Decision Due to Uncontested Photocopy of Order.

The HC set aside the order dated 14.01.2020, which dismissed an appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017, due to the absence of a certified copy of the impugned order. The court agreed with the State's counsel that the dismissal was unwarranted since the photocopy provided was not disputed. The matter was remanded to the appellate authority for a decision on the merits, with instructions for the parties to appear on 08.09.2020 for further proceedings.

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Issues: Appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017 dismissed for not appending certified copy of impugned order.

Analysis:
- The petition challenged an order dated 14.01.2020 dismissing the appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017 because the certified copy of the impugned order was not appended, only a photocopy was attached.
- The petitioner argued that the dismissal of the appeal solely on the ground of not appending a certified copy was harsh.
- The State's counsel agreed that the impugned order should be set aside and the matter remanded back to the appellate authority to decide the appeal on merits, acknowledging that the photocopy of the impugned order attached was not disputed to be incorrect.
- Consequently, the High Court set aside the order dated 14.01.2020 and remanded the matter to the appellate authority for a decision on the appeal's merits, considering the photocopy of the impugned order.
- The parties were directed to appear before the appellate authority on 08.09.2020 for further proceedings.

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