{"id":73844,"date":"2025-09-26T08:26:58","date_gmt":"2025-09-26T02:56:58","guid":{"rendered":""},"modified":"2025-09-26T08:26:58","modified_gmt":"2025-09-26T02:56:58","slug":"procedural-dismissal-for-failure-of-7-5-pre-deposit-not-a-merits-decision-appeal-restored-and-remitted-for-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73844","title":{"rendered":"Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication"},"content":{"rendered":"<p>Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, holding that the earlier dismissal of the Appellant&#39;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 &#038; Central Excise,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92886\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s appeal was purely procedural for failur<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73844","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73844"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73844\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}