https://www.taxtmi.com/caselaws?id=771540 Where a statutory appeal is rejected solely for failure to make the mandatory pre-deposit, the writ court may grant equitable relief in an appropriate case and restore the appellate remedy on compliance with the deposit condition. The appellate authority cannot waive the statutory deposit, but the writ court may intervene to prevent denial of a hearing on a purely procedural default and allow the assessee to pursue adjudication on merits after depositing the required amount. The dismissal of the appeal was therefore set aside and fresh consideration before the appellate authority was permitted without entering the merits of the assessment. en-us Tue, 13 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771540 Where a statutory appeal is rejected solely for failure to make the mandatory pre-deposit, the writ court may grant equitable relief in an appropriate case and restore the appellate remedy on compliance with the deposit condition. The appellate authority cannot waive the statutory deposit, but the writ court may intervene to prevent denial of a hearing on a purely procedural default and allow the assessee to pursue adjudication on merits after depositing the required amount. The dismissal of the appeal was therefore set aside and fresh consideration before the appellate authority was permitted without entering the merits of the assessment. Case-Laws VAT / Sales Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771540