https://www.taxtmi.com/caselaws?id=771707 The statutory pre-deposit requirement operated as a condition precedent to entertainment of the appeal, and the appellate authority had no power to waive it. The writ court, however, could grant equitable relief in appropriate hardship cases by allowing the assessee to make the required deposit and seek consideration of the appeal on merits. On the facts, the petitioner was ready to deposit the amount, so the dismissal order was set aside and the appellate authority was directed to hear the appeal afresh after compliance with the deposit condition. en-us Fri, 16 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771707 The statutory pre-deposit requirement operated as a condition precedent to entertainment of the appeal, and the appellate authority had no power to waive it. The writ court, however, could grant equitable relief in appropriate hardship cases by allowing the assessee to make the required deposit and seek consideration of the appeal on merits. On the facts, the petitioner was ready to deposit the amount, so the dismissal order was set aside and the appellate authority was directed to hear the appeal afresh after compliance with the deposit condition. Case-Laws GST Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771707