https://www.taxtmi.com/caselaws?id=437835 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. en-us Mon, 13 Feb 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437835 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. Case-Laws GST Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437835