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    <title>Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits</title>
    <link>https://www.taxtmi.com/highlights?id=94571</link>
    <description>HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner&#039;s appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.</description>
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    <pubDate>Thu, 27 Nov 2025 08:36:27 +0530</pubDate>
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      <title>Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits</title>
      <link>https://www.taxtmi.com/highlights?id=94571</link>
      <description>HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner&#039;s appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.</description>
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      <pubDate>Thu, 27 Nov 2025 08:36:27 +0530</pubDate>
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