Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court

The Gauhati High Court ruled that an assessee had duly complied with the necessary pre-deposit requirement under Section 107(6) of the Central Goods and Services Tax (CGST) Act. The case involved a taxpayer who had made the required pre-deposit for filing an appeal against a GST demand. The court found that the taxpayer had fulfilled the statutory requirement and was entitled to have the appeal heard on merits. This ruling highlights the importance of complying with procedural requirements in tax litigation and ensures that taxpayers are not denied their right to appeal due to technicalities.