World Phone Internet Services Private Limited vs. Joint Commissioner Of State Tax Appeal Cum Appellate Authority And Others
Facts
The petitioner, World Phone Internet Services Private Limited, filed a writ petition before the Punjab & Haryana High Court challenging an order dated 04.11.2024 passed by the Joint Commissioner of State Tax (Appeal)-cum-Appellate Authority, Gurugram. This order dismissed the petitioner's appeal for non-prosecution. The petitioner had filed an appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017. The petitioner argued that despite attending the first hearing on 05.09.2024 and submitting documents, subsequent short notices for hearings on 16.10.2024 and 28.10.2024, due to unavoidable circumstances, prevented their authorized representative's appearance. An adjournment request was uploaded on 25.10.2024, but the appeal was reserved on 28.10.2024 and dismissed on 04.11.2024.
Held
The Court held that the order dated 04.11.2024, which dismissed the petitioner's appeal for non-prosecution, was not in conformity with law. Relying on the decision in M/s Parle Biscuits Pvt. Ltd. vs. State of Haryana and others (CWP No.7182 of 2024), the Court observed that if an appellate authority reserves a case, it is bound to examine the appeal on merits. The Court noted that in the present case, the Appellate Authority reserved the matter on 28.10.2024 and pronounced the dismissal for non-prosecution on 04.11.2024, which was inconsistent with the legal principle that once a case is reserved, it should be decided on merits. The Court found that the respondents' counsel could not deny that the matter was covered by the precedent. Consequently, the order dated 04.11.2024 was set aside, and the matter was remanded to the Appellate Authority for a fresh decision on merits after affording the petitioner an opportunity of hearing.
Key Issues
1. Whether the Appellate Authority's dismissal of the appeal for non-prosecution, after reserving the case, was in conformity with law, particularly in light of the principles laid down in M/s Parle Biscuits Pvt. Ltd. vs. State of Haryana and others (CWP No.7182 of 2024)? Petitioner's Arguments: The petitioner contended that the matter was squarely covered by the decision in M/s Parle Biscuits Pvt. Ltd., arguing that once the Appellate Authority reserved the case, it was bound to examine the appeal on merits rather than dismissing it for non-prosecution. They highlighted that the dismissal order was passed after the case was reserved, which was contrary to the established legal position. Revenue/State's Arguments: The learned counsel for the respondents was unable to deny that the matter was covered in favour of the petitioner by the cited precedent.
Sections Cited
Section 107, Section 20
AI-generated summary — verify with the full judgment below
247 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP No.10053 of 2025 Date of Decision: 04.09.2025 World Phone Internet Services Private Limited …..Petitioner. Versus Joint Commissioner of State Tax (Appeal)-cum- Appellate Authority, Gurugram and others .....Respondents.
CORAM: HON’BLE MRS. JUSTICE LISA GILL
HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA ***** Present:- Mr. Vivek Sarin, Advocate (through V.C.) and
Mr. Vishav Bharti Gupta, Advocate
for the petitioner.
Mr. Sourabh Goel, Addl. A.G, Haryana.
LISA GILL, J.(Oral)
Prayer in this writ petition is for setting-aside order dated 04.11.2024, whereby appeal filed by petitioner under Section 107 of the Haryana Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, has been dismissed by Joint Commissioner of State (Appeals)-cum-Appellate Authority, Gurugram for non-prosecution.
Learned counsel for petitioner relies upon decision of a Co-ordi
The judgment continues below.
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