https://www.taxtmi.com/caselaws?id=767221 The Court held that the Appellate Authority erred in dismissing the appeal based solely on the timing of the statutory deposit. Interpreting Section 107 (6) (b) of the Goods and Services Tax Act, 2017 liberally, the Court determined that a deposit made within the prescribed limitation period satisfies the requirement to deposit the amount "along with the appeal." Consequently, the Court quashed the Appellate Authority's order and directed it to consider the appeal on its merits, emphasizing that procedural requirements should not obstruct the right to appeal. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767221 The Court held that the Appellate Authority erred in dismissing the appeal based solely on the timing of the statutory deposit. Interpreting Section 107 (6) (b) of the Goods and Services Tax Act, 2017 liberally, the Court determined that a deposit made within the prescribed limitation period satisfies the requirement to deposit the amount "along with the appeal." Consequently, the Court quashed the Appellate Authority's order and directed it to consider the appeal on its merits, emphasizing that procedural requirements should not obstruct the right to appeal. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767221