Appeal can’t be rejected for not being filed electronically

Assessee had filed appeal manually against order denying his refund claim. Appeal was rejected for not being filed electronically. The Assessee relied on rule 108 of Haryana GST Rules, 2017 which allows for appeals to be filed either electronically or otherwise. The said rule was amended w.e.f. 04-08-2023 to remove the words “or otherwise”. It was held that Rule 108, which allowed electronic or ‘otherwise’ filing, encompasses manual filing as well. HC relied on judgment in Ali Cotton Mill v. Appellate Joint Commissioner (ST) [2021] 124 taxmann.com 611 (Andhra Pradesh) and quashed order rejecting appeal and the Appeal was to be restored.