2023 (4) TMI 1283

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....For the Respondent : None. ORDER RITU BAHRI, J. (oral) 1. The petitioner is challenging the order dated 13.12.2022 (Annexure P-1) passed by the Joint Commissioner of State Tax (Appeals)- cum- Appellate Authority, Faridabad, whereby, the appeal filed by the petitioner was dismissed solely on the ground that the appeal was filed manually and not on portal. 2. Being a highly technical ground for....