Jharkhand High Court Rules Appellate Authority Must Allow Opportunity to Cure Procedural Defect in Pre-Deposit Under Section 107(6) CGST Act
The Jharkhand High Court has held that when a procedural defect occurs in making the mandatory pre-deposit under Section 107(6) of the CGST Act, the Appellate Authority must provide the appellant a reasonable opportunity to cure the defect before dismissing the appeal. The matter was remanded for a decision on merits after curing the procedural lapse.
