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        Statutory pre-deposit compliance in GST appeals is described as...

        Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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