https://www.taxtmi.com/caselaws?id=163418 The court upheld the requirement for pre-deposit before appeal adjudication but granted a three-month extension for the petitioner to comply due to business closure and heavy losses. Failure to make the deposit within the extended period will affirm the earlier appellate order dismissing the appeal. The judgment emphasizes the importance of statutory compliance while ensuring a fair opportunity for hearing and adjudication, particularly in cases involving exceptional circumstances like business cessation and financial difficulties. en-us Fri, 14 Nov 2003 00:00:00 +0530 Wed, 02 Apr 2014 14:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163418 The court upheld the requirement for pre-deposit before appeal adjudication but granted a three-month extension for the petitioner to comply due to business closure and heavy losses. Failure to make the deposit within the extended period will affirm the earlier appellate order dismissing the appeal. The judgment emphasizes the importance of statutory compliance while ensuring a fair opportunity for hearing and adjudication, particularly in cases involving exceptional circumstances like business cessation and financial difficulties. Case-Laws VAT and Sales Tax Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163418