Delayed appeal can be revived on merits when delay is explained and a deposit condition safeguards the revenue.

Where an appeal was dismissed for delay, the Court found that some explanation for the delay had been furnished and that the statutory appellate forum was not yet constituted. In those circumstances, it permitted the appeal to be heard on merits, while protecting the revenue by requiring an additional deposit of 10 per cent of the disputed tax within the stipulated time. The appellate dismissal and consequential demand were set aside, but they would revive if the deposit condition was not complied with. The ruling reflects that, where delay is explained and the appellate remedy is not practically available, substantive hearing may be secured subject to a revenue-safeguarding deposit condition.

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Issues: Whether the appellate order dismissing the appeal for delay was liable to be set aside and the appeal directed to be heard on merits on deposit of part of the disputed tax.

Analysis: The order of demand under section 73 had been uploaded on the portal and communicated by email, and the appeal was filed with substantial delay. Even so, some explanation for the delay was furnished. The Appellate Tribunal was also not yet constituted. In these circumstances, the writ petition was entertained to secure substantive hearing of the appeal, subject to safeguarding the revenue by requiring further deposit of 10 per cent of the disputed tax within the stipulated time.

Conclusion: The appellate order and the consequential demand were set aside, and the appeal was directed to be heard and disposed of on merits if the directed deposit was made; otherwise, the appellate order and consequential demand would revive.

Final Conclusion: The writ petition succeeded to the extent of securing reconsideration of the appeal on merits, but only on compliance with the specified deposit condition.

Ratio Decidendi: Where an appeal is dismissed for delay but some explanation is shown and the statutory appellate forum is not yet available, the Court may set aside the dismissal and permit the appeal to be decided on merits, subject to an appropriate deposit condition to protect the revenue.

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