https://www.taxtmi.com/caselaws?id=441597 The Bombay HC held that voluntary deposits made under Section 73(5) of CGST Act can be considered for pre-deposit compliance under Section 107(6) for appeal filing. The court ruled that procedural requirements cannot defeat substantive appeal rights or render them illusory. Relying on VVF India Ltd. v. State of Maharashtra, the court emphasized that appeal rights must be effective and meaningful, not frustrated by complex procedural formalities. The petitioner was permitted to file appeal within two weeks, with the appellate authority directed to recognize the voluntary deposit for pre-deposit compliance purposes. en-us Tue, 18 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441597 The Bombay HC held that voluntary deposits made under Section 73(5) of CGST Act can be considered for pre-deposit compliance under Section 107(6) for appeal filing. The court ruled that procedural requirements cannot defeat substantive appeal rights or render them illusory. Relying on VVF India Ltd. v. State of Maharashtra, the court emphasized that appeal rights must be effective and meaningful, not frustrated by complex procedural formalities. The petitioner was permitted to file appeal within two weeks, with the appellate authority directed to recognize the voluntary deposit for pre-deposit compliance purposes. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441597