Punjab-Haryana High Court
M/S Ntt Data Information Processing ... vs The Joint Commissioner Of State Tax ... on 13 October, 2025
Author: Lisa Gill
Bench: Lisa Gill
SUNIL 2025 PRCA 40892-0B 114 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-20585-2025 Date of Decision: 13.10.2025 M/S NTT DATA INFORMATION PROCESSING SERVICES PVT. LTD. ...Petitioner Versus THE JOINT COMMISSIONER OF STATE TAX APPEALS CUM APPELLATE AUTHORITY GURUGRAM AND ANOTHER ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL Present:- | Ms. Ashwini Chandrasekaran , Advocate (through V.C.) for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. 2K OK Ok 2 LISA GILL, J. (Oral)
1. Prayer in this writ petition is for setting aside order dated 26.04.2024 (Annexure P-1), passed by respondent no.1 whereby appeal filed by petitioner has been dismissed for non-prosecution.
2. Learned counsel for petitioner submits that it is incorrectly mentioned in order dated 26.04.2024 that three notices for personal hearing were issued to petitioner. No such notice was issued in respect to the present appeal. Notice issued was in respect to some other appeal. No such notice was even uploaded on the portal. It is further submitted that appeal could not have been dismissed due to non-prosecution.
3. Learned counsel for respondent-State was called upon to seek instructions in this respect on 22.07.2025 and thereafter matter again adjourned at her request on 01.09.2025 with a direction that an affidavit of concerned official be also filed.
2025.10.15 17:39 | attest to the accuracy and authenticity of this document SUNIL CWP-20585-2025 -2-
4. Learned counsel for the State submits that though affidavit has not been filed, a written communication dated 12.10.2025 had been received in the office of learned Advocate General, Haryana, wherein it is stated that notices were sent on its registered e-mail address, however, same were not uploaded on the portal. Appeals were filed offline. It is further stated as under:-
"Without prejudice to the above, it is submitted that these appeals were filed offline. Considering the confusion regarding communications faced by the petitioner, as hearings during the relevant period were being conducted both through manual as well as online mode, the respondents would have no objection if this Hon'ble Court deems it fit to remand back the case to the First Appellate Authority (Respondent no.1) so that the matter may be heard afresh and decided on merits after affording full opportunity to the petitioner."
5. Communication dated 12.10.2025, furnished in Court today, is taken on record, subject to just exceptions.
6. Keeping in view the specific stand of respondents, order dated 26.04.2024 (Annexure P-1) is set aside and the matter remanded to the appellate authority, to decide the same afresh on merits in accordance with law and after affording opportunity of hearing to petitioner.
7. There is no expression of opinion on the merits of the matter. (LISA GILL) JUDGE 13.10.2025 (PARMOD GOYAL) sunil JUDGE Whether speaking/reasoned: Yes Whether Reportable: Yes/No 2025.10.15 17:39 | attest to the accuracy and authenticity of this document