https://www.taxtmi.com/caselaws?id=796982 Conditional pre-deposit requirements validly imposed under the unamended appellate regime remained enforceable because a statutory appeal depended on compliance with the ordered deposit. Failure to comply, without securing appropriate relief, permitted rejection of the appeal where the adjournment request had been considered and no natural justice breach, procedural illegality, or perversity arose. The later mandatory pre-deposit regime operated prospectively and did not alter rights and obligations governed by the earlier law. Consequently, a later deposit under the amended regime could not retrospectively cure default under the prior conditional pre-deposit order or revive the dismissed appeal. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796982 Conditional pre-deposit requirements validly imposed under the unamended appellate regime remained enforceable because a statutory appeal depended on compliance with the ordered deposit. Failure to comply, without securing appropriate relief, permitted rejection of the appeal where the adjournment request had been considered and no natural justice breach, procedural illegality, or perversity arose. The later mandatory pre-deposit regime operated prospectively and did not alter rights and obligations governed by the earlier law. Consequently, a later deposit under the amended regime could not retrospectively cure default under the prior conditional pre-deposit order or revive the dismissed appeal. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796982