Statutory pre-deposit compliance led to conditional restoration of the VAT appeal and interim protection from coercive action.

An appeal dismissed for non-compliance with the statutory pre-deposit requirement under the Odisha Value Added Tax regime may be conditionally restored if the appellant deposits the required amount within the time granted by the Court. On that undertaking, the dismissal was set aside, the appeal was directed to be revived on compliance, and interim protection against coercive action was continued until disposal of the appeal on merits.

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Issues: Whether the dismissal of the statutory appeal for non-payment of the mandatory pre-deposit under the Odisha Value Added Tax regime should be set aside and the appeal revived on the petitioner depositing the amount within the time granted.

Analysis: The appeal had been dismissed solely for failure to comply with the pre-deposit requirement under Section 77(4) of the Odisha Value Added Tax Act, 2004 read with Rule 87 of the Odisha Value Added Tax Rules. The petitioner undertook to make the pre-deposit within the period fixed by the Court, without prejudice to its rights and contentions, and sought revival of the appeal. In view of that undertaking, the Court granted conditional relief by permitting the deposit within a specified time, directing revival of the appeal upon compliance, and protecting the petitioner from coercive action until disposal of the appeal on merits.

Conclusion: The dismissal of the appeal was set aside conditionally, and the appeal was directed to be revived upon timely deposit of the pre-deposit amount; the relief was therefore in favour of the petitioner.

Final Conclusion: The writ petition resulted in a conditional restoration of the statutory appeal with interim protection and a direction for disposal of the appeal on merits after compliance with the pre-deposit requirement.

Ratio Decidendi: Where an appeal has been dismissed for non-compliance with a statutory pre-deposit, the dismissal may be set aside and the appeal revived if the required deposit is made within the time allowed by the Court.

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