Imaging Solutions (P) Ltd. Vs State of Haryana and others (Punjab and Haryana High Court)
In the case of Imaging Solutions (P) Ltd. vs. State of Haryana and Others, the Punjab and Haryana High Court addressed the dismissal of an appeal by the Appellate Authority for Advance Ruling, Haryana, due to incomplete fee payment. The appellant had paid ₹10,000 out of the required ₹20,000 (₹10,000 each for CGST and HGST) mandated under the Haryana Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017. The appeal was deemed incomplete and dismissed as not maintainable. The appellant argued that they were willing to pay the balance fee, but the Authority did not provide an opportunity to rectify the deficiency.
The Court acknowledged that while the appeal was incomplete due to the shortfall in the requisite fee, it could not be deemed non-maintainable. It emphasized that appellants must be informed of any deficiencies and allowed an opportunity to address them before outright dismissal. The State counsel agreed that the appeal should have been heard on merits had the remaining fee been deposited.
The High Court directed the Appellate Authority to hear the petitioner’s appeal on merits, provided the pending ₹10,000 fee was deposited within a week. This judgment underscores the principle that procedural deficiencies should not obstruct substantive justice, and authorities must offer appellants an opportunity to rectify errors before dismissing appeals. Pending applications were also disposed of accordingly.
