Pre-deposit requirement can be satisfied before the appeal is first taken up for consideration, permitting admission if paid. The pre-deposit obligation is an independent mandatory condition distinct from the limitation period for filing or condoning delay; it need not be ... Summary
Pre-deposit requirement can be satisfied before the appeal is first taken up for consideration, permitting admission if paid.
The pre-deposit obligation is an independent mandatory condition distinct from the limitation period for filing or condoning delay; it need not be discharged at filing but can be satisfied up to the moment the appellate authority first takes the appeal up for consideration for condonation or admission. If proof of payment of the specified tax dues is not produced by that first consideration, the appellate authority must reject the appeal as institutionally defective and has no power to extend time to deposit.
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TaxTMI 
TaxTMI 
