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    <title>2025 (9) TMI 1689 - BOMBAY HIGH COURT</title>
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    <description>The HC set aside the appellate order dismissing the appeal for non-compliance with the mandatory 10% pre-deposit (required ~Rs.12,76,000; deposited Rs.8.62 lakh), holding that the appellant was not given notice of the alleged shortfall or a reasonable opportunity to remedy it. Although a merits hearing occurred, the court found denial of natural justice as to the procedural ground. The matter was remanded to the Appellate Authority for fresh consideration after affording the appellant notice and an opportunity to make good any shortfall; appeal allowed by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779200</link>
      <description>The HC set aside the appellate order dismissing the appeal for non-compliance with the mandatory 10% pre-deposit (required ~Rs.12,76,000; deposited Rs.8.62 lakh), holding that the appellant was not given notice of the alleged shortfall or a reasonable opportunity to remedy it. Although a merits hearing occurred, the court found denial of natural justice as to the procedural ground. The matter was remanded to the Appellate Authority for fresh consideration after affording the appellant notice and an opportunity to make good any shortfall; appeal allowed by way of remand.</description>
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