https://www.taxtmi.com/caselaws?id=797976 Statutory pre-deposit must be furnished within the period expressly fixed by a coordinate-bench order where that order conditions restoration of an appeal on timely compliance and provides for revival of dismissal upon default. A delayed deposit does not warrant a further extension or a direction requiring the appellate authority to accept it, because such relief would defeat the binding terms imposed in the separate writ proceeding. The assessee was therefore not entitled to restoration through acceptance of the belated pre-deposit. en-us Fri, 28 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797976 Statutory pre-deposit must be furnished within the period expressly fixed by a coordinate-bench order where that order conditions restoration of an appeal on timely compliance and provides for revival of dismissal upon default. A delayed deposit does not warrant a further extension or a direction requiring the appellate authority to accept it, because such relief would defeat the binding terms imposed in the separate writ proceeding. The assessee was therefore not entitled to restoration through acceptance of the belated pre-deposit. Case-Laws VAT / Sales Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797976