https://www.taxtmi.com/highlights?id=92886 The HC allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise, Ranchi dated 17.01.2024 is set aside, the appeal is restored to its original number and remitted for adjudication on merits. The decision clarifies that procedural non-compliance resulting in non-entertainment does not extinguish the Appellant's substantive right to appellate adjudication once procedural requirements are satisfied. en-us Fri, 26 Sep 2025 08:26:58 +0530 Fri, 26 Sep 2025 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92886 The HC allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise, Ranchi dated 17.01.2024 is set aside, the appeal is restored to its original number and remitted for adjudication on merits. The decision clarifies that procedural non-compliance resulting in non-entertainment does not extinguish the Appellant's substantive right to appellate adjudication once procedural requirements are satisfied. Highlights GST Fri, 26 Sep 2025 08:26:58 +0530 https://www.taxtmi.com/highlights?id=92886