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    <title>Inadvertent errors and minor procedural lapses are curable in nature.</title>
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    <description>Full payment of admitted tax liability, including admitted interest and penalty where applicable, is mandatory for GST appellate compliance. Mere presentation or registration of an appeal does not meet this requirement if the admitted liability remains unpaid. A procedural lapse may be cured through subsequent full payment, and the second appeal is then treated as filed on the date of cure. Resulting delay may be condoned within the further statutory period where sufficient cause is shown.</description>
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      <description>Full payment of admitted tax liability, including admitted interest and penalty where applicable, is mandatory for GST appellate compliance. Mere presentation or registration of an appeal does not meet this requirement if the admitted liability remains unpaid. A procedural lapse may be cured through subsequent full payment, and the second appeal is then treated as filed on the date of cure. Resulting delay may be condoned within the further statutory period where sufficient cause is shown.</description>
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