GST Appeal Revived: Procedural Lapses, Natural Justice Impaired.

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....The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petitioners were granted time to remedy any deficiencies in pre-deposit, with the respondents directed to inform them of persisting deficiencies for further rectification.....