GST Appeal Rejection Invalid as Bombay HC Allows Pre-Deposit Later to Ensure Merits Hearing

Maharashtra Medical Council Vs Union of India & Ors. (Bombay High Court) In Maharashtra Medical Council Vs Union of India & Ors., the Bombay High Court examined the validity of an appellate order rejecting a GST appeal due to non-payment of the mandatory pre-deposit. The petitioner challenged the order dated 27 June 2025 passed by the appellate authority, which had dismissed its appeal against a demand of ₹10.27 crore raised under Section 74 of the CGST Act. The petitioner contended that the original adjudication order dated 25 November 2024 was not served or uploaded on the GST port...