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TMI BlogPre-deposit: Upholding Principles of Natural Justice in CGST AppealsX X X X Extracts X X X X X X X X Extracts X X X X ..... the dismissal of the Petitioner's appeal by the Appellate Authority (Respondent No. 2) under the Central Goods and Services Tax (CGST) Act, 2017. The core legal issues presented are: * Whether the Petitioner complied with the mandatory pre-deposit requirement of 10% of the disputed tax amount u/s 107(6) of the CGST Act. * Whether the Petitioner submitted valid documents to establish that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized to sign the appeal documents. COURT DISCUSSIONS AND FINDINGS The High Court evaluated the evidence presented by the Petitioner and found it sufficient to establish compliance with the pre-deposit requirement u/s 107(6) of the CGST Act. The Court observed that if Respondent No. 2 had any doubts, they should have provided the Petitioner with an opportunity to clarify and prove the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and lack of valid documents establishing the authorized signatory. The Court quashed the impugned order and remanded the matter to Respondent No. 2 for de novo consideration. The Court directed Respondent No. 2 to provide the Petitioner with a personal hearing, with at least five working days' notice, and to pass a reasoned order dealing with all the Petitioner's submissions. The Court al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous cases, ensuring uniformity in the interpretation and application of the relevant legal provisions. The Court's directive to Respondent No. 2 to pass a reasoned order dealing with all the Petitioner's submissions underscores the importance of transparency and reasoned decision-making in administrative proceedings. This requirement ensures that the parties are aware of the basis fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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