9911796707
TMI Blog2024 (10) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST + Rs. 5,000/- for HGST) as fee for hearing of the appeal while the appellant was required to deposit a total sum of Rs.20,000/- (Rs. 10,000/- for CGST + Rs. 10,000/- for HGST) as fee. The Authority has therefore, held that the appeal was incomplete for want of deposition of the requisite fee, as mandated under the GST law and while dismissing the appeal, it held that the appeal to be rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be held to be not maintainable. 5. We appreciate the stand taken by the State and dispose of the present writ petition 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. 6. As we hold that on account of the non-payment of the requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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