Bombay HC Requires Hearing Before GST Appeal Rejection for Pre-Deposit Shortfall

The Court found that the appellate authority had rejected the appeal without issuing a defect memo, notice or granting an opportunity of hearing, despite the taxpayer’s claim that ₹1.5 crore already deposited exceeded the statutory pre-deposit requirement. It quashed the rejection and directed a fresh hearing, specifically on pre-deposit, while leaving all contentions on merits open.