https://www.taxtmi.com/caselaws?id=800619 Section 107(8) of the CGST Act requires an opportunity of hearing before a GST appeal is rejected on limitation, authorisation or pre-deposit objections; refusal of an adjournment does not displace natural justice. A short, sufficiently explained delay within the statutory extension may be condoned without a separate affidavit, and omitted proof of an authorised signatory's authority is a curable defect capable of ratification. Pre-deposit applies to disputed tax, not an interest-only demand, and alternative computations do not constitute admitted liability. Differential tax following a rate change attracts compensatory interest from the invoice-based time of supply; separately stated GST excludes cum-tax valuation. GSTR-3B interest specifically included in a notice remains subject to credit for interest already paid. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 10:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800619 Section 107(8) of the CGST Act requires an opportunity of hearing before a GST appeal is rejected on limitation, authorisation or pre-deposit objections; refusal of an adjournment does not displace natural justice. A short, sufficiently explained delay within the statutory extension may be condoned without a separate affidavit, and omitted proof of an authorised signatory's authority is a curable defect capable of ratification. Pre-deposit applies to disputed tax, not an interest-only demand, and alternative computations do not constitute admitted liability. Differential tax following a rate change attracts compensatory interest from the invoice-based time of supply; separately stated GST excludes cum-tax valuation. GSTR-3B interest specifically included in a notice remains subject to credit for interest already paid. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800619