https://www.taxtmi.com/caselaws?id=431927 Where an appeal is filed within time but the statutory pre-deposit is made late, belated compliance may be condoned and the appeal restored for decision on merits. The later Supreme Court authority was treated as overriding the earlier view relied on for rejection, so the procedural default in deposit did not permanently defeat the appellate remedy. On that basis, time was granted to make the deposit, and the order rejecting the appeal for non-payment of pre-deposit was set aside subject to compliance with the Court's directions. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431927 Where an appeal is filed within time but the statutory pre-deposit is made late, belated compliance may be condoned and the appeal restored for decision on merits. The later Supreme Court authority was treated as overriding the earlier view relied on for rejection, so the procedural default in deposit did not permanently defeat the appellate remedy. On that basis, time was granted to make the deposit, and the order rejecting the appeal for non-payment of pre-deposit was set aside subject to compliance with the Court's directions. Case-Laws VAT and Sales Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431927