https://www.taxtmi.com/caselaws?id=754946 An appellate GST appeal cannot be rejected for a curable procedural defect, such as non-supply of a certified copy, unless the appellant is first informed of the defect and given a fair opportunity to rectify it. Where the record did not show prior intimation or time to cure the defect, rejection after a long lapse was arbitrary, unreasonable, and contrary to natural justice. The rejection was therefore unsustainable and was set aside, and the matter was remitted to the appellate authority to entertain the appeal and allow removal of the defect. en-us Tue, 21 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754946 An appellate GST appeal cannot be rejected for a curable procedural defect, such as non-supply of a certified copy, unless the appellant is first informed of the defect and given a fair opportunity to rectify it. Where the record did not show prior intimation or time to cure the defect, rejection after a long lapse was arbitrary, unreasonable, and contrary to natural justice. The rejection was therefore unsustainable and was set aside, and the matter was remitted to the appellate authority to entertain the appeal and allow removal of the defect. Case-Laws GST Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754946