https://www.taxtmi.com/caselaws?id=386313 Procedural fairness in appellate proceedings requires an appellant to be given an opportunity to cure identified filing defects before an appeal is rejected. Dismissal of an appeal for defects, while also entering into its merits, exceeds the proper scope of defect scrutiny and prevents adjudication on the merits. The challenged dismissal was set aside, with liberty to resubmit the appeal within three weeks after curing the defects, including the Kerala Legal Benefit Fund deficiency. If the resubmission is compliant, the appellate authority must take the appeal on file, hear the parties, and decide it promptly on merits. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386313 Procedural fairness in appellate proceedings requires an appellant to be given an opportunity to cure identified filing defects before an appeal is rejected. Dismissal of an appeal for defects, while also entering into its merits, exceeds the proper scope of defect scrutiny and prevents adjudication on the merits. The challenged dismissal was set aside, with liberty to resubmit the appeal within three weeks after curing the defects, including the Kerala Legal Benefit Fund deficiency. If the resubmission is compliant, the appellate authority must take the appeal on file, hear the parties, and decide it promptly on merits. Case-Laws GST Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386313