Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
Case-Laws
GST
GST appellate appeal registration requires copies of the show cause notice and order-in-original, together with proof of the prescribed pre-deposit. Where these mandatory documents are absent, pre-deposit proof is neither uploaded nor reflected on the portal, and notified defects remain uncured despite repeated opportunities, the Registrar may decline registration under the prescribed procedure. The appeal form was rejected for failure to furnish the required documents and pre-deposit proof or respond to the defect notices.
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