https://www.taxtmi.com/caselaws?id=796755 GST appellate rejection for delayed filing and non-compliance with the mandatory pre-deposit requirement was set aside because alleged prior recoveries from electronic ledgers required verification. Fresh consideration on merits was directed, conditional on depositing 50% of the disputed tax in cash after adjustment of amounts verified as already recovered or paid. The taxpayer must also submit a reply supported by relevant documents. The remand therefore preserves appellate consideration only upon compliance with the stipulated deposit and documentary requirements. en-us Tue, 14 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796755 GST appellate rejection for delayed filing and non-compliance with the mandatory pre-deposit requirement was set aside because alleged prior recoveries from electronic ledgers required verification. Fresh consideration on merits was directed, conditional on depositing 50% of the disputed tax in cash after adjustment of amounts verified as already recovered or paid. The taxpayer must also submit a reply supported by relevant documents. The remand therefore preserves appellate consideration only upon compliance with the stipulated deposit and documentary requirements. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796755