https://www.taxtmi.com/caselaws?id=796125 Full statutory pre-deposit and proof of deposit are procedural requirements for filing an appeal. Where the appellant cures a pre-deposit shortfall before the appellate authority passes its order, rejection without an adequate opportunity to rectify the deficiency is inconsistent with principles of natural justice. The appeal should therefore be heard on merits after the shortfall is made good, rather than rejected solely for the earlier pre-deposit deficiency. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796125 Full statutory pre-deposit and proof of deposit are procedural requirements for filing an appeal. Where the appellant cures a pre-deposit shortfall before the appellate authority passes its order, rejection without an adequate opportunity to rectify the deficiency is inconsistent with principles of natural justice. The appeal should therefore be heard on merits after the shortfall is made good, rather than rejected solely for the earlier pre-deposit deficiency. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796125