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    <description>Where an appeal was rejected solely for non-compliance with the GST pre-deposit requirement, and the alternative appellate forum under Section 112 was not yet available, the HC set aside the rejection and allowed one further opportunity to make the deposit. The Court treated the defect as curable in the circumstances and directed compliance so that the appeal could thereafter be heard on merits.</description>
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      <description>Where an appeal was rejected solely for non-compliance with the GST pre-deposit requirement, and the alternative appellate forum under Section 112 was not yet available, the HC set aside the rejection and allowed one further opportunity to make the deposit. The Court treated the defect as curable in the circumstances and directed compliance so that the appeal could thereafter be heard on merits.</description>
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