https://www.taxtmi.com/caselaws?id=397747 A statutory pre-deposit condition for admission of an appeal must be strictly complied with; it cannot be satisfied by adjusting earlier pre-deposit credit or other available credit unless the statute expressly allows it. On that basis, the appellate authority was justified in refusing to admit the appeal where no qualifying deposit was made. A writ challenge to a penalty order was also not maintainable because the statutory appeal remedy was available but was not filed within time, and the matter did not fall within any exception permitting writ jurisdiction despite an alternative remedy. Both challenges therefore failed. en-us Fri, 21 Aug 2020 00:00:00 +0530 Fri, 28 Aug 2020 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397747 A statutory pre-deposit condition for admission of an appeal must be strictly complied with; it cannot be satisfied by adjusting earlier pre-deposit credit or other available credit unless the statute expressly allows it. On that basis, the appellate authority was justified in refusing to admit the appeal where no qualifying deposit was made. A writ challenge to a penalty order was also not maintainable because the statutory appeal remedy was available but was not filed within time, and the matter did not fall within any exception permitting writ jurisdiction despite an alternative remedy. Both challenges therefore failed. Case-Laws VAT and Sales Tax Fri, 21 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397747