https://www.taxtmi.com/caselaws?id=264645 The Tribunal allowed the restoration of appeals dismissed for non-compliance with the pre-deposit order, emphasizing the importance of the right to appeal and considering the appellant's financial difficulties. The Tribunal rejected the application of the doctrine of merger as the High Court only extended the pre-deposit deadline without addressing the merits. A separate opinion was expressed, arguing that the Tribunal lacks jurisdiction to restore appeals after the High Court's specified deadline is violated. The matter was referred to a Third Member to resolve the difference of opinion on the Tribunal's jurisdiction post-High Court's pre-deposit deadline. en-us Wed, 22 Jul 2015 00:00:00 +0530 Tue, 29 Sep 2015 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264645 The Tribunal allowed the restoration of appeals dismissed for non-compliance with the pre-deposit order, emphasizing the importance of the right to appeal and considering the appellant's financial difficulties. The Tribunal rejected the application of the doctrine of merger as the High Court only extended the pre-deposit deadline without addressing the merits. A separate opinion was expressed, arguing that the Tribunal lacks jurisdiction to restore appeals after the High Court's specified deadline is violated. The matter was referred to a Third Member to resolve the difference of opinion on the Tribunal's jurisdiction post-High Court's pre-deposit deadline. Case-Laws Customs Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264645