https://www.taxtmi.com/article/detailed?id=11864 Appellants under Section 107 must pay admitted amounts and make the prescribed pre deposit and must sign and verify appeal papers; failure to comply permits the Appellate Authority to reject the appeal only after affording a reasonable opportunity to cure procedural defects. An appellate authority that rejects for procedural non compliance is not competent to decide merits, and if it does so, that adjudication is without jurisdiction. The appropriate course is to issue a defect memo, allow rectification, and then decide the appeal on merits. en-us Tue, 19 Sep 2023 09:56:51 +0530 Tue, 19 Sep 2023 09:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11864 Appellants under Section 107 must pay admitted amounts and make the prescribed pre deposit and must sign and verify appeal papers; failure to comply permits the Appellate Authority to reject the appeal only after affording a reasonable opportunity to cure procedural defects. An appellate authority that rejects for procedural non compliance is not competent to decide merits, and if it does so, that adjudication is without jurisdiction. The appropriate course is to issue a defect memo, allow rectification, and then decide the appeal on merits. Articles Goods and Services Tax - GST Tue, 19 Sep 2023 09:56:51 +0530 https://www.taxtmi.com/article/detailed?id=11864