Appeal revival through Electronic Cash Ledger payment restores appellate review when admitted interest is paid as directed.

The Telangana HC noted that an appeal rejected for non-payment of the admitted interest component could be restored when that amount is paid through the Electronic Cash Ledger, consistent with the statutory ledger mechanism. Accepting the petitioner's undertaking to make payment within one week, the Court set aside the impugned notice, revived the appeal, and remanded the matter for reconsideration on merits. The ruling reflects that a pre-admission defect based on non-compliance with the prescribed payment mode need not permanently bar appellate consideration where the statutory requirement is subsequently satisfied.

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Issues: Whether the appeal could be revived after remand on payment of the interest component through the Electronic Cash Ledger, and whether the appellate authority was required to reconsider the matter on merits.

Analysis: The order of rejection was founded on the absence of payment of the admitted interest component under the appeal-maintainability provision. The Court accepted the petitioner's undertaking to pay the interest within one week through the Electronic Cash Ledger and treated that course as consistent with the statutory scheme governing the respective ledgers. On that basis, the appellate order was not allowed to stand and the matter was sent back for consideration of the appeal on merits.

Conclusion: The matter was remanded to the appellate authority, the impugned notice was set aside, and the appeal was directed to be revived upon timely payment of the interest component through the Electronic Cash Ledger.

Final Conclusion: The petitioner obtained partial relief, as the rejection of the appeal was undone and the statutory appeal process was restored subject to compliance with the directed payment.

Ratio Decidendi: Where the admitted interest component is directed to be paid through the statutory cash-ledger mechanism, the appellate rejection for non-compliance with pre-admission requirements need not survive and the matter may be restored for decision on merits.

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