https://www.taxtmi.com/highlights?id=104961 GST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity to cure the deficiency. Deposits made during investigation that are relevant to the pre-deposit requirement must be considered before dismissal. The High Court quashed the appellate order, restored the appeal, and remitted the pre-deposit issue for fresh consideration after a hearing, while keeping all merits open. en-us Wed, 14 Oct 2026 06:28:51 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104961 GST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity to cure the deficiency. Deposits made during investigation that are relevant to the pre-deposit requirement must be considered before dismissal. The High Court quashed the appellate order, restored the appeal, and remitted the pre-deposit issue for fresh consideration after a hearing, while keeping all merits open. Highlights GST Wed, 14 Oct 2026 06:28:51 +0530 https://www.taxtmi.com/highlights?id=104961