https://www.taxtmi.com/caselaws?id=434032 The Bombay High Court considered whether appeals treated as abated for non-compliance with a later inserted pre-deposit requirement could be restored after subsequent payment. It noted that the appeals were filed when the principal Act did not require pre-deposit of the undisputed dues or ten per cent of the disputed dues, and the amendment later applied that condition to pending appeals. As the petitioner eventually deposited ten per cent of the disputed amount before the writ petition was decided, the Court held that the subsequent compliance justified another opportunity. The orders declaring abatement were set aside and the appeals were restored for decision on merits. en-us Tue, 14 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 08:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434032 The Bombay High Court considered whether appeals treated as abated for non-compliance with a later inserted pre-deposit requirement could be restored after subsequent payment. It noted that the appeals were filed when the principal Act did not require pre-deposit of the undisputed dues or ten per cent of the disputed dues, and the amendment later applied that condition to pending appeals. As the petitioner eventually deposited ten per cent of the disputed amount before the writ petition was decided, the Court held that the subsequent compliance justified another opportunity. The orders declaring abatement were set aside and the appeals were restored for decision on merits. Case-Laws VAT and Sales Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434032