https://www.taxtmi.com/caselaws?id=791156 A procedural defect in the manner of debiting a pre-deposit from the cash ledger should not defeat a bona fide attempt to comply with the mandatory appeal requirement under the CGST Act, 2017. Where the appellant had in fact deposited the amount and intended to satisfy the pre-deposit condition, natural justice required prior notice and a reasonable opportunity to cure the defect before dismissal. The High Court held that procedure and form could not prevail over substance, quashed the rejection of the appeal, and remanded the matter to the Appellate Authority for decision on merits after the defect was cured. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791156 A procedural defect in the manner of debiting a pre-deposit from the cash ledger should not defeat a bona fide attempt to comply with the mandatory appeal requirement under the CGST Act, 2017. Where the appellant had in fact deposited the amount and intended to satisfy the pre-deposit condition, natural justice required prior notice and a reasonable opportunity to cure the defect before dismissal. The High Court held that procedure and form could not prevail over substance, quashed the rejection of the appeal, and remanded the matter to the Appellate Authority for decision on merits after the defect was cured. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791156