https://www.taxtmi.com/caselaws?id=786576 An appellate dismissal for non-payment of a statutory 10% pre-deposit made without prior intimation or hearing can be quashed where the default is curable; the remedy is restoration of the appeal on terms granting a short, specified opportunity to make the pre-deposit. The operative effect ordered is that the appeal is restored subject to the appellant depositing the required pre-deposit within three weeks from the date of uploading of the order, failing which the appeal will be dismissed and the impugned order will remain in force. The principle permits cure of procedural defaults by conditional reinstatement. en-us Wed, 11 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786576 An appellate dismissal for non-payment of a statutory 10% pre-deposit made without prior intimation or hearing can be quashed where the default is curable; the remedy is restoration of the appeal on terms granting a short, specified opportunity to make the pre-deposit. The operative effect ordered is that the appeal is restored subject to the appellant depositing the required pre-deposit within three weeks from the date of uploading of the order, failing which the appeal will be dismissed and the impugned order will remain in force. The principle permits cure of procedural defaults by conditional reinstatement. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786576