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of <h1>Procedural Technicalities Cannot Override Substantive Justice: Tax Appeal Reinstated for Fair Hearing and Comprehensive Review</h1> <h3>Go Daddy India Domains And Hosting Services Pvt. Ltd. Versus State of Haryana And Others</h3> The HC set aside the State Tax Commissioner's order dismissing an appeal on purely technical grounds of manual filing. The court referenced a prior ... Maintainability of appeal - appeal filed by the petitioner was dismissed solely on the ground that the appeal was filed manually and not on portal - HELD THAT:- Since the issue involved is only procedural and keeping in view the order passed by the by the High Court of Andhra Pradesh in Ali Cotton Mill vs. Appellate Joint Commissioner (ST) [2021 (2) TMI 1165 - ANDHRA PRADESH HIGH COURT], this writ petition is allowed and order dated 13.12.2022 (Annexure P-1) is set aside and matter is remanded back to the appellate authority-respondent No.2 to pass a fresh order on merits, after giving opportunity of hearing to both the parties. Petition allowed by way of remand. The petition challenges the order dated 13.12.2022 in which the Joint Commissioner of State Tax (Appeals) dismissed the appeal 'solely on the ground that the appeal was filed manually and not on portal.' The High Court treated the ground as a 'highly technical' defect and relied on the High Court of Andhra Pradesh decision in Ali Cotton Mill v. Appellate Joint Commissioner (ST), Writ Petition No.3308 of 2021, 2022(56) G.S.T.L. 270 (A.P.). Holding that the issue is procedural, the impugned order dated 13.12.2022 was set aside and the matter remanded to the appellate authority to 'pass a fresh order on merits, after giving opportunity of hearing to both the parties.' Notice of motion was issued and the State accepted notice.
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