Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. 10,000/- as fee for hearing the appeal while the assessee was required to deposit a total sum of Rs. 20,000/- as fee.

The Authority held that the appeal was incomplete for want of deposition of the requisite fee as mandated under the GST law.

The assessee has challenged the order passed by the Appellate Authority before the Punjab and Haryana High Court.

The assessee submitted that while the appeal may be held to be incomplete and incompetent for want of deposition of fee it could not be held to be not maintainable.

The department submitted that if the assessee would have deposited the remaining amount, the appeal should have been heard on merits and would not be held to be not maintainable.

The bench held that “on account of the non-payment of the requisite fee, an appeal cannot be dismissed as not maintainable, and in fact, before the Appellate Authority takes up an appeal, the appellant should be informed of any deficiency and be given a chance to deposit and remove the deficiency, if any.”

The bench directed the Appellate Authority to hear the appeal on merits and directed the assessee to deposit the remaining amount.

In view of the above, the bench allowed the petition.

Case Title: M/s. Imaging Solutions (P) Ltd. v. State of Haryana and others

Case Number: CWP-28643-2024

Counsel for Petitioner/ Assessee: Aashna Gill

Counsel for Respondent/ Department: Mamta Singla Talwar

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