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    <title>2025 (5) TMI 765 - ORISSA HIGH COURT</title>
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    <description>The SC addressed a procedural issue in a GST appeal involving pre-deposit requirements. The Court found that the Appellate Authority violated natural justice by hearing the appeal on merits and then rejecting it due to non-compliance with pre-deposit provisions without prior notice. The SC directed the appellant to make the required deposit within five days and mandated the Appellate Authority to proceed with hearing the appeal, emphasizing procedural fairness over strict technical compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770493</link>
      <description>The SC addressed a procedural issue in a GST appeal involving pre-deposit requirements. The Court found that the Appellate Authority violated natural justice by hearing the appeal on merits and then rejecting it due to non-compliance with pre-deposit provisions without prior notice. The SC directed the appellant to make the required deposit within five days and mandated the Appellate Authority to proceed with hearing the appeal, emphasizing procedural fairness over strict technical compliance.</description>
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