Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.

Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.
Case-Laws
GST
Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.
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