Entrepreneur appealed to the arbitration court

Entrepreneur appealed to the arbitration court

The entrepreneur appealed to the arbitration court with a statement of annulment of the tax inspection act on the seizure of 7 thousand rubles.
The judge of the arbitration court refused to accept the application due to the lack of a receipt for the payment of the state fee.
Are court actions lawful?

Additional information:

After payment you will be available a link to the solution of this problem in the file of MS Word. It should be noted that the problem solutions put up for sale were successfully handed over in the period 2004-2019 and could be outdated. However, the general algorithm will always remain true.