https://www.taxtmi.com/caselaws?id=772010 A statutory pre-deposit requirement was treated as a condition precedent for maintaining the appeal, and failure to comply within the time allowed rendered the appeal not maintainable. The tribunal held that the earlier dismissal operated automatically on default, and there was no statutory basis to permit instalment-wise or partial deposit in place of full compliance. On that footing, a restoration application could not revive an appeal that had already ceased to be maintainable. The request for restoration was therefore rejected, and the dismissal for non-compliance with the pre-deposit condition stood. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772010 A statutory pre-deposit requirement was treated as a condition precedent for maintaining the appeal, and failure to comply within the time allowed rendered the appeal not maintainable. The tribunal held that the earlier dismissal operated automatically on default, and there was no statutory basis to permit instalment-wise or partial deposit in place of full compliance. On that footing, a restoration application could not revive an appeal that had already ceased to be maintainable. The request for restoration was therefore rejected, and the dismissal for non-compliance with the pre-deposit condition stood. Case-Laws FEMA Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772010