GST Appeal Cannot Be Dismissed for Non-Prosecution: Punjab & Haryana HC

Parle Biscuits (P.) Ltd Vs State of Haryana (Punjab and Haryana High court) The Punjab and Haryana High Court ruled that dismissing a GST appeal for non-prosecution is unlawful and remanded the case for a decision on merits. In the case of Parle Biscuits (P.) Ltd vs. State of Haryana, the petitioner challenged the dismissal of its appeal against a tax and penalty demand of ₹5,30,724, imposed under Section 20 of the IGST Act, 2017, read with Section 129(1)(a) of the HGST Act, 2017. The appellate authority had dismissed the appeal on January 2, 2024, citing a Supreme Court judgment (Ram Nares...