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<h1>GST Refund Appeal Reinstated: Technical Rejection Overturned, Merits to Be Evaluated Under Updated Rule Provisions</h1> HC allowed the writ petition challenging the rejection of an offline appeal for GST refund. The court quashed the order dismissing the appeal on technical ... Maintainability of appeal - electronic or manual filing - interpretation of Rule 108 of the Haryana Goods & Service Tax Rules, 2017 - technical ground for dismissal - hearing on meritsInterpretation of Rule 108 of the Haryana Goods & Service Tax Rules, 2017 - electronic or manual filing - maintainability of appeal - technical ground for dismissal - Order rejecting the appeal as not maintainable on the ground that it was filed offline (manual) was quashed and the appeal was restored for hearing on merits. - HELD THAT: - The Court examined the challenge to the appellate authority's order rejecting the appeal as not maintainable because it had been presented manually on 31.08.2020. The wording of Rule 108, which permits filing 'electronically or otherwise', was taken into account. The Court followed the view of a co-ordinate Bench in Go Daddy India Domains and Hosting Services Pvt. Ltd. v. State of Haryana and the Andhra Pradesh High Court decision in Ali Cotton Mill, which treated rejection on such a technical ground as inappropriate and directed that the appeal be heard on merits. In light of these authorities and the Rule's wording, the Court found no reason to sustain a dismissal on the technicality of offline filing and restored the appeal to the Appellate Authority for adjudication on merits after giving opportunity of hearing to the parties. [Paras 2, 3, 6]Order dated 01.03.2023 rejecting the appeal as not maintainable is quashed; the appeal is restored to the Appellate Authority to be decided on merits.Final Conclusion: The writ petition is disposed of by quashing the impugned order rejecting the appeal for offline filing; the appeal is restored to the Appellate Authority for consideration on merits with opportunity of hearing. Issues involved:The challenge in the present writ petition is to the order dated 01.3.2023 whereby the appeal was rejected for being filed offline against the order dated 04.06.2020.Issue 1: Appeal filing methodThe appeal was rejected for being filed offline against the order dated 04.06.2020, which was against the rejection of the refund for Rs. 51,20,888/- for the period from January, 2018 to March, 2018. Rule 108 of the Haryana Goods & Service Tax Rules, 2017 allows appeals to be filed either electronically or otherwise as notified by the Commissioner.Issue 2: Amendment and precedentThe Rule was amended on 04.08.2023, and a previous decision in CWP-9051-2023 highlighted that dismissing the appeal on technical grounds was not justified. The judgment of the Andhra Pradesh High Court in Writ Petition No. 3308 of 2021 was also referenced, emphasizing the acceptance of manual filing based on the wording of the Rule.Judgment:The High Court quashed the order dated 01.03.2023 and restored the appeal on the Board of the Appellate Authority for a decision on merits. The Court found no reason to pass a different order and disposed of the writ petition accordingly.
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