Substantial compliance under Haryana GST Rules prevents rejection of an appeal for lack of certified copy when the order is digitally uploaded.

A digitally uploaded copy of the impugned order filed with an appeal under the Haryana GST Rules was treated as substantial compliance with Rule 108, so rejection solely for absence of a certified copy was unsustainable. The High Court held that a technical lapse could not defeat the appeal when the order was already available on the common portal, especially in light of the clarification issued on 25.01.2023 and the earlier view in a similar matter. The dismissal order was set aside and the matter remanded to the competent authority for a fresh decision on merits, without examining the delayed filing of the certified copy.

---

---

Issues: Whether an appeal under the Haryana Goods and Service Tax Rules, 2017 could be dismissed for want of a certified copy when the impugned order had already been uploaded on the common portal, and whether such filing amounted to substantial compliance warranting interference with the dismissal order.

Analysis: The appeal had been filed along with the digitally uploaded order on the common portal. This was treated as substantial compliance with Rule 108 of the Haryana Goods and Service Tax Rules, 2017. The dismissal of the appeal solely on the ground that a certified copy had not been attached was held to be unsustainable, particularly in light of the clarification brought by the notification dated 25.01.2023 and the earlier view taken in a similar matter. The technical lapse could not justify rejection of the appeal without examination on merits.

Conclusion: The dismissal order was set aside and the matter was remanded to the competent authority for a fresh decision on merits without going into the question of delayed filing of the certified copy.

Final Conclusion: A digitally uploaded copy of the impugned order, when part of the appeal record, constitutes sufficient compliance to prevent rejection on a purely technical objection, and the appeal must be adjudicated on merits.

---