Pre-deposit not made for appeal initially; later paid over 11% of disputed tax. Appellate authority to decide on merits.
Case-Laws
GST
Petitioners did not make required pre-deposit for maintaining appeal – appeal initially filed belatedly, defective and rejected without merits – subsequent appeal filed with pre-deposit also belated – no lack of bona fide – petitioners already paid over 11% of disputed tax, more than required for appeal – matter remanded to appellate authority for decisi
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