2024 (10) TMI 1319 - HC - GST

Dismissal of appeal - incompetent and incomplete appeal for want of deposition of the requisite fee - HELD THAT - The stand taken by the State is appreciated and the present writ petition is disposed off with directions to the Appellate Authority to hear the appeal preferred by the petitioner on merits, subject to the petitioner depositing the remaining amount of Rs. 10,000/- within a period of one week from today. 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 any appeal, the appellant should be informed of any deficiency and be given a chance to deposit and remove the deficiency, if any - Petition allowed.

Summary

The High Court allowed the writ petition challenging the dismissal of an appeal by the Appellate Authority for Advance Ruling, Haryana, due to non-payment of the full fee. The petitioner can now deposit the remaining fee of Rs. 10,000 within a week for the appeal to be heard on merits. The Court held that an appeal cannot be dismissed as not maintainable solely for non-payment of fee, and the appellant should be given a chance to rectify any deficiency in payment.