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    <description>Rule 108 of the Haryana GST Rules permits an appeal to be filed electronically or otherwise as notified, so an appeal could not be rejected as not maintainable merely because it was filed manually. The High Court treated the offline filing objection as unduly technical, noted that a coordinate Bench had already required consideration on merits, and held that the appellate order rejecting the appeal on that ground was liable to be set aside.</description>
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      <description>Rule 108 of the Haryana GST Rules permits an appeal to be filed electronically or otherwise as notified, so an appeal could not be rejected as not maintainable merely because it was filed manually. The High Court treated the offline filing objection as unduly technical, noted that a coordinate Bench had already required consideration on merits, and held that the appellate order rejecting the appeal on that ground was liable to be set aside.</description>
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