https://www.taxtmi.com/caselaws?id=438003 The amended pre-deposit rule makes deposit of the prescribed percentage a condition precedent for entertaining a tax appeal. Once the statute uses mandatory language, neither the Tribunal nor the Commissioner (Appeals) can waive or reduce the deposit beyond the limited relaxation the provision itself allows, and no authority can act contrary to the clear statutory command. As a result, an appeal filed without proof of compliance with the pre-deposit requirement is not maintainable and cannot be entertained without the mandatory deposit. en-us Mon, 15 May 2023 00:00:00 +0530 Fri, 19 May 2023 22:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438003 The amended pre-deposit rule makes deposit of the prescribed percentage a condition precedent for entertaining a tax appeal. Once the statute uses mandatory language, neither the Tribunal nor the Commissioner (Appeals) can waive or reduce the deposit beyond the limited relaxation the provision itself allows, and no authority can act contrary to the clear statutory command. As a result, an appeal filed without proof of compliance with the pre-deposit requirement is not maintainable and cannot be entertained without the mandatory deposit. Case-Laws Service Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438003