https://www.taxtmi.com/caselaws?id=800365 Non-submission of a board resolution is a curable procedural defect that does not defeat the substantive right of appeal. Dismissal of a numbered appeal solely for that defect, without a defect notice and reasonable opportunity to rectify it, is impermissible. Statutory pre-deposit requirements may be met through amounts paid during audit or investigation before filing an appeal where those amounts are appropriated towards the confirmed demand. The first appellate authority must therefore adjudicate the challenge on merits after hearing the assessee and considering all available grounds. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800365 Non-submission of a board resolution is a curable procedural defect that does not defeat the substantive right of appeal. Dismissal of a numbered appeal solely for that defect, without a defect notice and reasonable opportunity to rectify it, is impermissible. Statutory pre-deposit requirements may be met through amounts paid during audit or investigation before filing an appeal where those amounts are appropriated towards the confirmed demand. The first appellate authority must therefore adjudicate the challenge on merits after hearing the assessee and considering all available grounds. Case-Laws Service Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800365