Neutral Citation No. - 2025:AHC-LKO:47216 Court No. - 6 Case :- WRIT TAX No. - 725 of 2025 Petitioner :- M/S Nps Power Solution Pvt. Ltd. Thru. Auth. Signatory Sandeep Kumar Respondent :- Union Of India Thru. Ministry Of Finance New Delhi And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- A.S.G.I.,Kuldeepak Nag (K.D.Nag),Paavan Awasthi Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner; Shri Vatsal Rastogi, learned counsel for respondent no.1 and Shri K.D. Nag, learned counsel for respondent nos.2 & 3. 2. Present petition has been filed by the petitioner challenging the order dated 25.04.2025 whereby the appeal preferred by the petitioner was dismissed on account of there being no pre- deposit as prescribed. 3. Learned counsel for the petitioner states that they could not arrange funds for pre-deposit which resulted in the dismissal of the appeal, however, they are willing to deposit the amount which is required for the appeal to be entertained and heard. 4. In view of the said submission, present petition is disposed off permitting the petitioner to move an application before the Commissioner (Appeals) proposing to deposit the amounts. 5. On the said application, the Commissioner (Appeals) shall pass orders directing the payment of the amount as are required in terms of the pre-deposit prescribed and after the deposits are made, he shall proceed to decide the appeal afresh after hearing the parties, in accordance with law. 6. The fresh order, as directed, shall supersede the order dated 25.04.2025. Order Date :- 13.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench