Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.
Case-Laws
GST
The HC regularised the appellant's filing and condoned the delay in instituting the appeal. The matter is remitted to the appellate authority for adjudication on merits, with directions to proceed to hearing and dispose of the appeal in accordance with law and principles of natural justice. The court held that the requirement of pre-deposit may b
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