HC set aside the dismissal order regarding petitioner's appeal, ...

Dismissal Order Reversed: Appeal to Proceed After Pre-deposit Payment Within Two Weeks Despite Initial Technical Rejection

January 31, 2025

Case Laws GST HC

HC set aside the dismissal order regarding petitioner's appeal, which was initially rejected due to non-payment of mandatory pre-deposit. The court found procedural irregularities in the Appellate Authority's issuance of a common order for multiple appellants without establishing identity of cause of action or parties. While some appeals were partially allowed, the petitioner's case was dismissed solely on technical grounds of non-payment. Given petitioner's willingness to comply with payment requirements, HC granted relief conditional upon full pre-deposit payment within two weeks, enabling adjudication on merits.

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HC set aside the dismissal order regarding petitioner's appeal, ...

Dismissal Order Reversed: Appeal to Proceed After Pre-deposit Payment Within Two Weeks Despite Initial Technical Rejection

January 31, 2025

Case Laws GST HC

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