{"id":76966,"date":"2026-10-14T06:28:51","date_gmt":"2026-10-14T06:28:51","guid":{"rendered":""},"modified":"2026-10-14T06:28:51","modified_gmt":"2026-10-14T06:28:51","slug":"gst-pre-deposit-shortfalls-require-notice-and-a-hearing-before-appeal-dismissal-with-investigation-deposits-considered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76966","title":{"rendered":"GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered."},"content":{"rendered":"<p>GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.<br \/>Case-Laws<br \/>GST<br \/>GST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity to cure the deficiency. Deposits made during investigation that are relevant to the pre-deposit requirement must be considered before dismissal. The High Court quashed the appellate order, restored the appeal, and remitted the pre-deposit issue for fresh consideration after a hearing, while keeping all merits open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104961\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.Case-LawsGSTGST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity t&#8230;<\/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-76966","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76966","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=76966"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76966\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}