https://www.taxtmi.com/caselaws?id=781115 HC upheld the Appellate Authority's initial rejection of the appeal for failure to make the mandatory pre-deposit and found the subsequent appeal filed beyond the condonable period to be time-barred; the earlier dismissal was not res judicata since it was not an appeal in law. The writ petitions were disposed by directing restoration of the appeal before the Appellate Authority provided the petitioner deposits 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order, after which the appeal shall be heard on merits. en-us Tue, 28 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781115 HC upheld the Appellate Authority's initial rejection of the appeal for failure to make the mandatory pre-deposit and found the subsequent appeal filed beyond the condonable period to be time-barred; the earlier dismissal was not res judicata since it was not an appeal in law. The writ petitions were disposed by directing restoration of the appeal before the Appellate Authority provided the petitioner deposits 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order, after which the appeal shall be heard on merits. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781115