2024 (12) TMI 934

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..... been made, the learned counsel for the petitioner is agreed that such a rigid stand should not have been adopted. This was a case of an inadvertent error and the dismissal of the petitioner s appeal even after the error was corrected, is excessively disproportionate. The impugned order is set aside - the petitioner s appeal restored before appellant authority - Now that the pre-deposit has already .....

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..... ledger. However, by ignoring this compliance and holding the petitioner to the inadvertent error, the appellate authority has dismissed the petitioner s appeal by order dated 13 April 2021. 5. Since the pre-deposit has been made, we agree with the learned counsel for the petitioner that such a rigid stand should not have been adopted. This was a case of an inadvertent error and the dismissal of th .....

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