TMI Blog2025 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... - Noting that the petitioner's appeal has been rejected on technical grounds and at present the Appellate Tribunal under Section 112 of the said Act is yet to be constituted, one more opportunity should be granted to the petitioner to make payment of the pre-deposit as required under Section 107(6) of the said Act. The order dated 22nd May, 2024 passed by the Appellate Authority rejecting the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before the Appellate Authority under Section 107 of the said Act. Admittedly, no pre-deposit as is required to be made along with the appeal was made by the petitioner. Having regard thereto, by an order dated 22nd May, 2024 the appeal was rejected for non- compliance of the pre-deposit amount as required under Section 107 (6) of the said Act. 4. Learned Counsel appearing in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e granted to the petitioner to make payment of the pre-deposit as required under Section 107(6) of the said Act. 7. In view thereof, the order dated 22nd May, 2024 passed by the Appellate Authority rejecting the petitioner's appeal is set aside. 8. Liberty is granted to the petitioner to make payment of the aforesaid pre-deposit within a period of two weeks from date with the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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