https://www.taxtmi.com/caselaws?id=779037 An appellate authority does not become functus officio where an appeal was dismissed only for non-compliance with a mandatory pre-deposit and not on merits. On compliance with the deposit requirement, the appeal may be restored and heard in accordance with law. The earlier dismissal order having recorded only failure to make the 7.5% pre-deposit, the refusal to entertain restoration on the basis of lack of jurisdiction was a legal error. The impugned appellate order was set aside and the matter remitted for fresh consideration after verification of the pre-deposit. 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 An appellate authority does not become functus officio where an appeal was dismissed only for non-compliance with a mandatory pre-deposit and not on merits. On compliance with the deposit requirement, the appeal may be restored and heard in accordance with law. The earlier dismissal order having recorded only failure to make the 7.5% pre-deposit, the refusal to entertain restoration on the basis of lack of jurisdiction was a legal error. The impugned appellate order was set aside and the matter remitted for fresh consideration after verification of the pre-deposit. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779037