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    <title>2023 (2) TMI 1261 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Under the amended Rule 108(3) of the Haryana Goods and Services Tax Rules, 2017, a certified copy of the impugned order was no longer required where the order had been uploaded on the common portal; a self-certified copy was contemplated only if it had not been uploaded. An appeal could therefore not be dismissed solely for failure to file a certified copy once the governing procedure had changed. The dismissal was set aside, and the appellate authority was directed to decide the appeal on merits expeditiously on the basis of the photocopy of the impugned order.</description>
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      <description>Under the amended Rule 108(3) of the Haryana Goods and Services Tax Rules, 2017, a certified copy of the impugned order was no longer required where the order had been uploaded on the common portal; a self-certified copy was contemplated only if it had not been uploaded. An appeal could therefore not be dismissed solely for failure to file a certified copy once the governing procedure had changed. The dismissal was set aside, and the appellate authority was directed to decide the appeal on merits expeditiously on the basis of the photocopy of the impugned order.</description>
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