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    <title>2026 (5) TMI 342 - TELANGANA HIGH COURT</title>
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    <description>The Telangana HC noted that an appeal rejected for non-payment of the admitted interest component could be restored when that amount is paid through the Electronic Cash Ledger, consistent with the statutory ledger mechanism. Accepting the petitioner&#039;s undertaking to make payment within one week, the Court set aside the impugned notice, revived the appeal, and remanded the matter for reconsideration on merits. The ruling reflects that a pre-admission defect based on non-compliance with the prescribed payment mode need not permanently bar appellate consideration where the statutory requirement is subsequently satisfied.</description>
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    <pubDate>Thu, 26 Feb 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=791140</link>
      <description>The Telangana HC noted that an appeal rejected for non-payment of the admitted interest component could be restored when that amount is paid through the Electronic Cash Ledger, consistent with the statutory ledger mechanism. Accepting the petitioner&#039;s undertaking to make payment within one week, the Court set aside the impugned notice, revived the appeal, and remanded the matter for reconsideration on merits. The ruling reflects that a pre-admission defect based on non-compliance with the prescribed payment mode need not permanently bar appellate consideration where the statutory requirement is subsequently satisfied.</description>
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      <pubDate>Thu, 26 Feb 2026 00:00:00 +0530</pubDate>
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