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        <h1>Bombay High Court quashes CGST appeal dismissal; emphasizes pre-deposit compliance and natural justice. Reconsideration ordered by Dec 31, 2024.</h1> The Bombay High Court addressed the dismissal of an appeal under the CGST Act, 2017, focusing on the mandatory pre-deposit requirement and the validity of the authorized signatory. The Petitioner claimed compliance with the pre-deposit mandate, presenting evidence of payment and authorization. The Court found the evidence sufficient and criticized the Appellate Authority for not allowing the Petitioner to clarify doubts. The decision emphasized natural justice and consistent judicial reasoning, quashing the dismissal and remanding the case for reconsideration. The Court instructed the Appellate Authority to provide a personal hearing and issue a reasoned decision by December 31, 2024.

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