https://www.taxtmi.com/caselaws?id=763706 Dismissal of an appeal for an alleged shortfall in pre-deposit under the CGST Act could not be sustained where the assessee was not first given a reasonable opportunity to make good the deficiency; the Court treated this as a breach of natural justice and also noted the non-functioning of the GST Tribunal in assessing the effectiveness of the alternate remedy. The appellate order was set aside, the appeal was restored before the Commissioner (Appeals), and time was granted to cure any pre-deposit deficiency before decision on merits. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 16 Oct 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763706 Dismissal of an appeal for an alleged shortfall in pre-deposit under the CGST Act could not be sustained where the assessee was not first given a reasonable opportunity to make good the deficiency; the Court treated this as a breach of natural justice and also noted the non-functioning of the GST Tribunal in assessing the effectiveness of the alternate remedy. The appellate order was set aside, the appeal was restored before the Commissioner (Appeals), and time was granted to cure any pre-deposit deficiency before decision on merits. Case-Laws GST Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763706