https://www.taxtmi.com/caselaws?id=797046 Pre-deposit requirements did not apply to an appeal filed before the mandatory 7.5% regime took effect. Where proceedings returned for a second round after remand and the required deposit had already been made in the original appellate proceedings, the first appellate authority should decide the appeal on merits rather than reconsider pre-deposit. Rejection solely for alleged non-compliance with pre-deposit was unsustainable, requiring merits adjudication without re-examination of the deposit requirement. en-us Mon, 06 Jul 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797046 Pre-deposit requirements did not apply to an appeal filed before the mandatory 7.5% regime took effect. Where proceedings returned for a second round after remand and the required deposit had already been made in the original appellate proceedings, the first appellate authority should decide the appeal on merits rather than reconsider pre-deposit. Rejection solely for alleged non-compliance with pre-deposit was unsustainable, requiring merits adjudication without re-examination of the deposit requirement. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797046