The petitioner, World Phone Internet Services Pvt. Ltd., challenged the order dated 04.11.2024 passed by the Joint Commissioner of State Tax (Appeals), Gurugram, dismissing its GST appeal under Section 107 of the Haryana GST Act for non-prosecution. It was argued that the petitioner had attended the first hearing and filed documents/replies on the GST Portal, but could not attend subsequent hearings due to short notices and unavoidable circumstances. Despite uploading a request for adjournment, the appellate authority reserved the matter on 28.10.2024 and later dismissed it for non-prosecution.
Relying on the Punjab & Haryana High Court’s earlier decision in M/s Parle Biscuits Pvt. Ltd. v. State of Haryana (CWP No.7182 of 2024, decided on 29.11.2024), the petitioner contended that once the appellate authority reserved the matter, it was bound to decide the appeal on merits rather than dismiss it for non-prosecution. In Parle Biscuits, the Court had clarified that appellate proceedings differ from regular court proceedings, and dismissal for non-appearance after reserving judgment is impermissible. The Division Bench, held that the case was squarely covered by the Parle Biscuits ruling. Accordingly, the impugned order dated 04.11.2024 was set aside, and the matter was remanded to the Appellate Authority, Gurugram, for fresh adjudication on merits after granting the petitioner a proper opportunity of hearing. The Court made it clear that no opinion was expressed on the merits of the case.