https://www.taxtmi.com/caselaws?id=801346 Debit of the prescribed pre-deposit from the electronic credit ledger, rather than the electronic cash ledger, under the delayed-appeal amnesty scheme is a curable procedural defect where the entire amount was secured and a portal glitch caused the payment mode. Technical failures on the official portal should not prejudice the statutory appellate remedy. The taxpayer should receive a reasonable opportunity to make good the stipulated cash component before rejection of the delayed first appeal. Substantial compliance with the pre-deposit condition supports adjudication of the first appeal on merits after the deficiency is cured, rather than rejection as time-barred solely because of the ledger used. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801346 Debit of the prescribed pre-deposit from the electronic credit ledger, rather than the electronic cash ledger, under the delayed-appeal amnesty scheme is a curable procedural defect where the entire amount was secured and a portal glitch caused the payment mode. Technical failures on the official portal should not prejudice the statutory appellate remedy. The taxpayer should receive a reasonable opportunity to make good the stipulated cash component before rejection of the delayed first appeal. Substantial compliance with the pre-deposit condition supports adjudication of the first appeal on merits after the deficiency is cured, rather than rejection as time-barred solely because of the ledger used. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801346