https://www.taxtmi.com/caselaws?id=780826 HC set aside rejection of the appeal for delay and non-compliance with a pre-deposit condition, holding that the statutory pre-deposit provision did not apply to the appeal as the requirement was not on the statute book when the appeal was preferred. The matter is remanded to the Appellate Authority under Section 107, with liberty for the petitioner to move for condonation of delay; the Appellate Authority must consider any condonation application and, if satisfied, condone the delay and hear the appeal on merits. HC expressed no view on the sufficiency of the delay causes; petition disposed. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780826 HC set aside rejection of the appeal for delay and non-compliance with a pre-deposit condition, holding that the statutory pre-deposit provision did not apply to the appeal as the requirement was not on the statute book when the appeal was preferred. The matter is remanded to the Appellate Authority under Section 107, with liberty for the petitioner to move for condonation of delay; the Appellate Authority must consider any condonation application and, if satisfied, condone the delay and hear the appeal on merits. HC expressed no view on the sufficiency of the delay causes; petition disposed. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780826