GST Appeal cannot be treated as non-maintainable for Shortfall in Fee Payment

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

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