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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the appellate authority's dismissal of the appeal for failure to make the prescribed 10% pre-deposit should be quashed and the appeal restored with an opportunity to make the pre-deposit.
Analysis: The petition seeks setting aside of the appellate order of dismissal for non-payment of the pre-deposit on the ground that the appeal was instituted offline and the petitioner was not intimated of the default nor heard before dismissal. The relief proposed is restoration of the appeal on the file of the Appellate Authority subject to the petitioner making the required pre-deposit within a specified short period, failing which the appeal would stand dismissed without further reference.
Conclusion: The appellate authority's order dated 28.11.2025 is quashed and the appeal is restored to the file of the Appellate Authority on condition that the petitioner makes the required pre-deposit within three weeks from the date of uploading of this order; failure to comply will result in dismissal of the appeal and the impugned order remaining undisturbed.
Ratio Decidendi: Where an appeal is dismissed for non-payment of a statutory pre-deposit without intimation or hearing and the default can be cured, a court may quash the dismissal and restore the appeal on terms permitting a short opportunity to make the pre-deposit, subject to a clear timeline and consequence for non-compliance.