{"id":74361,"date":"2025-11-11T08:20:19","date_gmt":"2025-11-11T02:50:19","guid":{"rendered":""},"modified":"2025-11-11T08:20:19","modified_gmt":"2025-11-11T02:50:19","slug":"initial-appeal-rejection-for-missing-mandatory-pre-deposit-upheld-belated-appeal-time-barred-restore-appeal-if-25-cash-deposit-within-30-days","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74361","title":{"rendered":"Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days"},"content":{"rendered":"<p>Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petitions subject to conditions: the Appellate Authority&#39;s initial rejection of an appeal for failure to make the mandatory pre-deposit was upheld as valid, and a subsequent belated appeal was held time-barred; res judicata did not apply because the first appeal was not an appeal in law. The petitions are<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94077\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 daysCase-LawsGSTThe HC dismissed the writ petitions subject to conditions: the Appellate Authority&#8217;s initial reject<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74361","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74361"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74361\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}