Judicial Corner:Where even though assessee had not complied with pre-deposit requirements, appeal was admitted and appeal was heard on merit without bringing to assessee’s notice defect in filing of appeal, order passed subsequently rejecting appeal for non-compliance of pre-deposit requirement was to be set aside(10.06.2025)

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Judicial Corner:

Where even though assessee had not complied with pre-deposit requirements, appeal was admitted and appeal was heard on merit without bringing to assessee’s notice defect in filing of appeal, order passed subsequently rejecting appeal for non-compliance of pre-deposit requirement was to be set aside

{Harsheel Auto Planet vs. Commissioner (Appeals), CGST,  Central Excise & Customs [2025] 174 taxmann.com 578 (Orissa)}