GST Appeal Cannot Be Rejected for Non-Payment of Fee: P&H High Court
The Punjab and Haryana High Court made it clear that an appeal under GST law cannot be rejected by the Appellate Authority just because the required fee was not fully paid. This situation arose when the Appellate Authority dismissed an appeal, stating that the taxpayer had not paid the full fee needed for the hearing. The total fee was Rs. 20,000, but only Rs. 10,000 was paid. The Appellate Authority decided that the appeal was incomplete due to the unpaid balance, as required by GST law. The taxpayer then challenged this decision in the Punjab and Haryana High Court.
A Division Bench, consisting of Justice Sanjeev Prakash Sharma and Justice Sanjay Vashisth, ruled that an appeal should not be dismissed solely for not paying the full fee. They stated that if there is a fee issue, the appellant should be notified and given a chance to pay the missing amount before the appeal is considered. Advocate Aashna Gill represented the Petitioner, while Advocate Mamta Singla Talwar represented the Respondents. The Court instructed the Appellate Authority to review the appeal based on its merits. The taxpayer was ordered to pay the remaining fee, and the petition was granted.
Cause Title: M/s. Imaging Solutions (P) Ltd. v. State of Haryana & Ors., [2024:PHHC:138161-DB]
