https://www.taxtmi.com/caselaws?id=779037 HC allowed the petition, set aside the Commissioner (Appeals) order dated 17.01.2024 and restored the appeal to its original number. The court held the earlier dismissal dated 10.01.2023 was procedural-for failure to make the mandatory 7.5% pre-deposit-and not on merits, so the authority did not become functus officio. The petitioner's appeal is therefore reinstated for adjudication on merit after appropriate compliance with pre-deposit requirements. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779037 HC allowed the petition, set aside the Commissioner (Appeals) order dated 17.01.2024 and restored the appeal to its original number. The court held the earlier dismissal dated 10.01.2023 was procedural-for failure to make the mandatory 7.5% pre-deposit-and not on merits, so the authority did not become functus officio. The petitioner's appeal is therefore reinstated for adjudication on merit after appropriate compliance with pre-deposit requirements. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779037