The ruling in brief
Where petitioner deposited substantial amount during investigation and rectified shortfall in statutory pre-deposit before appellate order, dismissal of appeal for non-payment of initial pre-deposit was unsustainable since procedural defects in filing requirements are curable, thus impugned appellate order was set aside and appeal restored for decision on merits
Provisions considered
Section 107 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 - Rule 108 of Central Goods and Services Tax Rules, 2017/Maharashtra Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.