Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication

Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudicationCase-LawsGSTThe HC allowed the petition, holding that the earlier dismissal of the Appellant’s appeal was purely procedural for failur

Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
Case-Laws
GST
The HC allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise,

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