https://www.taxtmi.com/caselaws?id=801010 GST appellate authorities must apply statutory pre-deposit requirements consistently with natural justice. A prior deposit made during investigation that exceeds the required pre-deposit is material and must be considered. Where an alleged shortfall is identified, the appellant must receive a defect memo, notice, or hearing and an opportunity to cure the deficiency before dismissal. Appellate rejection without considering the prior deposit or allowing the appellant to address the asserted shortfall is invalid. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801010 GST appellate authorities must apply statutory pre-deposit requirements consistently with natural justice. A prior deposit made during investigation that exceeds the required pre-deposit is material and must be considered. Where an alleged shortfall is identified, the appellant must receive a defect memo, notice, or hearing and an opportunity to cure the deficiency before dismissal. Appellate rejection without considering the prior deposit or allowing the appellant to address the asserted shortfall is invalid. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801010