Non-Payment Of Requisite Fee under CGST Act not a ground to dismiss GST Appeal: Punjab and Haryana HC

The Punjab and Haryana High Court has ruled that non-payment of the requisite fee under the CGST Act is not a valid ground to dismiss a GST appeal. In this case, the taxpayer had failed to pay the required fee while filing the appeal. However, the court held that the failure to make the payment could be rectified, and the appeal should not be dismissed outright. This ruling highlights the court’s emphasis on providing a fair hearing and ensuring that procedural lapses do not prevent taxpayers from having their disputes resolved. The case reflects the judiciary’s approach to promoting justice over technicalities in tax disputes.