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    <title>Remand after appeal dismissed without notice for alleged 10% pre-deposit shortfall; party must get chance to cure</title>
    <link>https://www.taxtmi.com/highlights?id=92970</link>
    <description>HC set aside the impugned appellate rejection and allowed the petition by way of remand. The appellate order had dismissed the Appeal for non-compliance with the mandatory 10% pre-deposit requirement based on an alleged shortfall (required ~Rs.12,76,000; deposited Rs.8.62 lakhs) without prior notice or an opportunity to remedy the deficit, thereby infringing principles of natural justice. Although the Petitioner received a hearing on the merits, the authority failed to notify the Petitioner of the procedural shortfall or afford a reasonable chance to make good the deposit. The matter is remitted to the Appellate Authority for fresh consideration after giving the Petitioner notice and an opportunity to cure any shortfall.</description>
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    <pubDate>Tue, 30 Sep 2025 10:16:38 +0530</pubDate>
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      <title>Remand after appeal dismissed without notice for alleged 10% pre-deposit shortfall; party must get chance to cure</title>
      <link>https://www.taxtmi.com/highlights?id=92970</link>
      <description>HC set aside the impugned appellate rejection and allowed the petition by way of remand. The appellate order had dismissed the Appeal for non-compliance with the mandatory 10% pre-deposit requirement based on an alleged shortfall (required ~Rs.12,76,000; deposited Rs.8.62 lakhs) without prior notice or an opportunity to remedy the deficit, thereby infringing principles of natural justice. Although the Petitioner received a hearing on the merits, the authority failed to notify the Petitioner of the procedural shortfall or afford a reasonable chance to make good the deposit. The matter is remitted to the Appellate Authority for fresh consideration after giving the Petitioner notice and an opportunity to cure any shortfall.</description>
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      <pubDate>Tue, 30 Sep 2025 10:16:38 +0530</pubDate>
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