Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits
Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits Issue Whether an appeal dismissed by the Appellate Authority can be restored for adjudication on merits under Section 107 of the CGST/TNGST Act upon the assessee depositing the statutory pre-deposit of 10% along with a short delay of seven days. Facts Scrutiny… Read More »