https://www.taxtmi.com/caselaws?id=786533 Pre-deposit requirement for statutory appeals was treated as a mandatory condition precedent under the statutory framework; the court applied the principle that compliance with the pre-deposit percentages is necessary to institute an appeal, and dismissed the writ seeking relaxation. The court further held there is no statutory basis to appropriate or adjust payments made by a co-party against the petitioner's independent pre-deposit obligation, and declined to permit collateral re-litigation that would circumvent the earlier Division Bench direction to avail statutory appellate remedy subject to conditions. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786533 Pre-deposit requirement for statutory appeals was treated as a mandatory condition precedent under the statutory framework; the court applied the principle that compliance with the pre-deposit percentages is necessary to institute an appeal, and dismissed the writ seeking relaxation. The court further held there is no statutory basis to appropriate or adjust payments made by a co-party against the petitioner's independent pre-deposit obligation, and declined to permit collateral re-litigation that would circumvent the earlier Division Bench direction to avail statutory appellate remedy subject to conditions. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786533