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    <title>2024 (9) TMI 229 - MADRAS HIGH COURT</title>
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    <description>Rejection of a statutory GST appeal for alleged non-compliance with the mandatory pre-deposit requirement was found unsustainable where the appellant had not been given prior notice of the alleged shortfall. The court held that denial of an opportunity to establish compliance with the pre-deposit condition justified remand. The impugned rejection was set aside and the matter was remitted to the appellate authority to verify compliance and, if established, decide the appeal on merits.</description>
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      <description>Rejection of a statutory GST appeal for alleged non-compliance with the mandatory pre-deposit requirement was found unsustainable where the appellant had not been given prior notice of the alleged shortfall. The court held that denial of an opportunity to establish compliance with the pre-deposit condition justified remand. The impugned rejection was set aside and the matter was remitted to the appellate authority to verify compliance and, if established, decide the appeal on merits.</description>
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