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    <title>Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch</title>
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    <description>Payment made through the wrong statutory form due to a technical glitch should not automatically defeat the right to appeal; authorities must assess whether the payment substantively meets the pre-deposit requirement and may consider condonation of delay, remitting the matter for factual reconsideration.</description>
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      <description>Payment made through the wrong statutory form due to a technical glitch should not automatically defeat the right to appeal; authorities must assess whether the payment substantively meets the pre-deposit requirement and may consider condonation of delay, remitting the matter for factual reconsideration.</description>
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