https://www.taxtmi.com/caselaws?id=787695 The text addresses relaxation of the statutory pre-deposit requirement for appellate remedy, stating that while the pre-deposit is a mandatory statutory condition, a court exercising writ jurisdiction may permit substantial compliance by framing a structured instalment payment plan where immediate full payment would render the right of appeal illusory; this balances the appellant's access to remedy with protection of revenue. Operative effect: the tribunal may admit and proceed with the appeal upon initial payment under the schedule, but final disposal is to follow only after full deposit as per the court approved instalment timetable. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787695 The text addresses relaxation of the statutory pre-deposit requirement for appellate remedy, stating that while the pre-deposit is a mandatory statutory condition, a court exercising writ jurisdiction may permit substantial compliance by framing a structured instalment payment plan where immediate full payment would render the right of appeal illusory; this balances the appellant's access to remedy with protection of revenue. Operative effect: the tribunal may admit and proceed with the appeal upon initial payment under the schedule, but final disposal is to follow only after full deposit as per the court approved instalment timetable. Case-Laws Customs Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787695