https://www.taxtmi.com/caselaws?id=783214 HC held that the appellate authority erred in rejecting the petitioner's GST appeal solely on the ground of non-payment of pre-deposit without affording an opportunity to cure the defect. The show cause notice had clearly quantified the disputed ITC amount of Rs. 61,36,720/-, against which the statutory pre-deposit was required. Noting that the appeal had initially been entertained despite non-payment, HC set aside the impugned rejection order and directed the petitioner to deposit the requisite pre-deposit by 15 January 2026, whereafter the appeal shall be reheard on merits. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783214 HC held that the appellate authority erred in rejecting the petitioner's GST appeal solely on the ground of non-payment of pre-deposit without affording an opportunity to cure the defect. The show cause notice had clearly quantified the disputed ITC amount of Rs. 61,36,720/-, against which the statutory pre-deposit was required. Noting that the appeal had initially been entertained despite non-payment, HC set aside the impugned rejection order and directed the petitioner to deposit the requisite pre-deposit by 15 January 2026, whereafter the appeal shall be reheard on merits. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783214