https://www.taxtmi.com/caselaws?id=765444 A statutory GST appeal dismissed only for non-payment of mandatory pre-deposit may be restored where the assessee promptly undertakes to make the deposit, so that the dispute is decided on merits rather than lost on a technical default. The High Court treated the common dismissal order as unsuitable for denying adjudication, since the petitioner expressed readiness to pay immediately. The dismissal was therefore set aside conditionally, and the appeal was directed to be restored if the entire pre-deposit was paid within two weeks, with interim protection continued for a short period. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765444 A statutory GST appeal dismissed only for non-payment of mandatory pre-deposit may be restored where the assessee promptly undertakes to make the deposit, so that the dispute is decided on merits rather than lost on a technical default. The High Court treated the common dismissal order as unsuitable for denying adjudication, since the petitioner expressed readiness to pay immediately. The dismissal was therefore set aside conditionally, and the appeal was directed to be restored if the entire pre-deposit was paid within two weeks, with interim protection continued for a short period. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765444