Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court
3 months, 1 week ago

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

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The Punjab and Haryana High Court stated that appeal cannot be dismissed as not maintainable on account of non-payment of requisite fee. The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. The assessee has challenged the order passed by the Appellate Authority before the Punjab and Haryana High Court. The bench held that “on account of the non-payment of the requisite fee, an appeal cannot be dismissed as not maintainable, and in fact, before the Appellate Authority takes up an appeal, the appellant should be informed of any deficiency and be given a chance to deposit and remove the deficiency, if any.” The bench directed the Appellate Authority to hear the appeal on merits and directed the assessee to deposit the remaining amount.

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