Consider GST appeal on Merits if Pre-Deposit Initially Missed but Later Paid: Bombay HC

Narendra Hirawat Vs State of Maharashtra & Ors. (Bombay High Court) The Bombay High Court reviewed the case of Narendra Hirawat against the State of Maharashtra, addressing the dismissal of his appeal by the appellate authority. Hirawat had initially filed an appeal against an order dated April 25, 2022, but inadvertently failed to indicate the required 10% pre-deposit in the designated column during online submission. After realizing the mistake, he promptly made the pre-deposit using his electronic cash ledger. However, the appellate authority dismissed his appeal on April 13, 2023, sole...