https://www.taxtmi.com/caselaws?id=775377 Where an appeal was dismissed for delay, the Court found that some explanation for the delay had been furnished and that the statutory appellate forum was not yet constituted. In those circumstances, it permitted the appeal to be heard on merits, while protecting the revenue by requiring an additional deposit of 10 per cent of the disputed tax within the stipulated time. The appellate dismissal and consequential demand were set aside, but they would revive if the deposit condition was not complied with. The ruling reflects that, where delay is explained and the appellate remedy is not practically available, substantive hearing may be secured subject to a revenue-safeguarding deposit condition. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775377 Where an appeal was dismissed for delay, the Court found that some explanation for the delay had been furnished and that the statutory appellate forum was not yet constituted. In those circumstances, it permitted the appeal to be heard on merits, while protecting the revenue by requiring an additional deposit of 10 per cent of the disputed tax within the stipulated time. The appellate dismissal and consequential demand were set aside, but they would revive if the deposit condition was not complied with. The ruling reflects that, where delay is explained and the appellate remedy is not practically available, substantive hearing may be secured subject to a revenue-safeguarding deposit condition. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775377