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    <title>2026 (10) TMI 554 - GSTAT CHENNAI</title>
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    <description>For GST appeals, the prescribed statutory pre-deposit must be paid, but an appeal is treated as filed in law only when the final acknowledgement is issued under the appellate rules. Where the Registry identifies non-payment as a defect, payment made within the permitted rectification period and before final acknowledgement satisfies the pre-deposit requirement. Initial non-payment therefore does not invalidate the appeal when the defect is cured before the final acknowledgement is issued.</description>
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      <description>For GST appeals, the prescribed statutory pre-deposit must be paid, but an appeal is treated as filed in law only when the final acknowledgement is issued under the appellate rules. Where the Registry identifies non-payment as a defect, payment made within the permitted rectification period and before final acknowledgement satisfies the pre-deposit requirement. Initial non-payment therefore does not invalidate the appeal when the defect is cured before the final acknowledgement is issued.</description>
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