World Phone Internet Services v. Joint Commissioner

In a significant ruling, the Punjab & Haryana High Court has held that once an appellate authority reserves an order in GST appeals, it cannot dismiss the matter for non-prosecution. The Court set aside the dismissal of World Phone Internet Services Pvt. Ltd.’s appeal and remanded the case for a fresh decision on the merits, reaffirming the principles laid down in Parle Biscuits Pvt. Ltd.