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Issues: Whether the appellate order dismissing the appeal for alleged non-compliance with the pre-deposit requirement could stand when the appellant had deposited the amount in its cash ledger but had not debited it in the prescribed manner, and whether the appellant ought to have been given notice and time to cure the procedural defect before the appeal was rejected.
Analysis: The appeal was not rejected on merits but only for alleged non-compliance with the mandatory pre-deposit under Section 107(6) of the CGST Act, 2017. The material showed that the appellant had made a deposit and had expressed an intention to satisfy the pre-deposit requirement, though there may have been a procedural lapse in the manner of debit from the cash ledger under the electronic regime. In such circumstances, the principles of natural justice and fair play required that the appellant be put to notice of the defect and afforded a reasonable opportunity to cure it, especially where the consequence was denial of the valuable right of appeal. The Court held that procedure and form had been elevated over substance.
Conclusion: The dismissal of the appeal for alleged non-compliance with the pre-deposit requirement could not be sustained. The impugned order was quashed and the matter was remanded to the Appellate Authority for decision on merits after the defect was cured and the pre-deposit amount was secured.
Final Conclusion: The appellant was restored to the appellate forum, and the controversy on merits was left for consideration by the Appellate Authority in accordance with law.
Ratio Decidendi: Where an assessee has made a bona fide attempt to comply with a mandatory pre-deposit requirement, a purely procedural defect should not result in dismissal of the appeal without prior notice and a reasonable opportunity to cure the defect.
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