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    <title>2021 (5) TMI 85 - MEGHALAYA HIGH COURT</title>
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    <description>The court allowed the petitioner to amend the cause title to challenge an order by the Joint Commissioner (Appeals). The petitioner&#039;s appeal was initially dismissed for failing to make the mandatory pre-deposit under Section 107(6)(b) of the CGST Act, 2017. Upon the petitioner&#039;s readiness to comply with the pre-deposit requirement, the court directed them to make the deposit within fifteen days. Once the deposit is made, the Joint Commissioner (Appeals) will hear the appeal promptly, aiming for a resolution within six weeks. Compliance with the deposit requirement would result in setting aside the impugned order for a reconsideration of the appeal on its merits.</description>
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    <pubDate>Tue, 23 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=407206</link>
      <description>The court allowed the petitioner to amend the cause title to challenge an order by the Joint Commissioner (Appeals). The petitioner&#039;s appeal was initially dismissed for failing to make the mandatory pre-deposit under Section 107(6)(b) of the CGST Act, 2017. Upon the petitioner&#039;s readiness to comply with the pre-deposit requirement, the court directed them to make the deposit within fifteen days. Once the deposit is made, the Joint Commissioner (Appeals) will hear the appeal promptly, aiming for a resolution within six weeks. Compliance with the deposit requirement would result in setting aside the impugned order for a reconsideration of the appeal on its merits.</description>
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