Failure to Attend Hearing Noticed: Madras HC directs to Pay 5% Pre-deposit from ECR for Final Hearing Opportunity [Read Order]

While admitting the taxpayer’s right to appeal under Section 107 of the CGST/TNGST Act, the Court utilized Section 14 of the Limitation Act to protect the petitioner’s right to reconsider the matter in accordance with the principles of equity and fairness