https://www.taxtmi.com/caselaws?id=281908 Where a tax appeal was rejected only for non-compliance with a pre-deposit requirement, later compliance normally justified restoration of the appeal for decision on merits. The stated principle was that, if the delay in meeting the pre-deposit condition is otherwise explainable, the appellate forum should condone the default and hear the matter substantively rather than sustain rejection on the earlier technical lapse. On that basis, the refusal to restore the appeal was held unsustainable, and the appeal was restored for fresh consideration on merits. en-us Mon, 23 Feb 2015 00:00:00 +0530 Fri, 12 Jul 2019 06:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281908 Where a tax appeal was rejected only for non-compliance with a pre-deposit requirement, later compliance normally justified restoration of the appeal for decision on merits. The stated principle was that, if the delay in meeting the pre-deposit condition is otherwise explainable, the appellate forum should condone the default and hear the matter substantively rather than sustain rejection on the earlier technical lapse. On that basis, the refusal to restore the appeal was held unsustainable, and the appeal was restored for fresh consideration on merits. Case-Laws VAT and Sales Tax Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281908