JUDGMENT Ms. Ritu Bahri, J. (oral) The petitioner is seeking quashing the order dated 14.12.2022 passed by the Appellate Authority (Annexure P-l), whereby appeal filed by the petitioner against the order dated 21.09.2021 has been dismissed on the ground that the appeal was not accompanied by the certified copy of the impugned order as per Rule 108(3) of the Haryana Goods and Service Tax Rules, 2017 (hereinafter referred to as 'HGST Rules, 2017) and the appeals were not in accordance with Section 107 of the Haryana Goods and Service Tax Rules, 2017. 2. Notice of motion. 3. Ms. Mamta Singla Talwar, DAG, Haryana accepts notice on behalf of respondents No. 2 and 3. 4. This issue has already been taken into consideration by this Court in CWP-24845-2022 decided on 13.02.2023. The said writ petition was allowed keeping in view that the impugned orders were already uploaded on common portal and were already part of the appeal and it would amount to substantial compliance of Rule 108 of the HGST Rules,2017. Hence, the appeals filed by the petitioner could not be dismissed on the ground that the petitioner had not submitted certified copies of the impugned orders. 5. Keeping in view the above, this writ petition is allowed and order dated 14.12.2022 passed by the Appellate Authority (Annexure P-l) is set aside and the matter is remanded back to the competent authority to pass fresh orders on merits without going into question of filing certified copies of the impugned orders.