Neutral Citation No. - 2025:AHC:54157 Court No. - 10 Case :- WRIT TAX No. - 100 of 2025 Petitioner :- State Of Up And Another Respondent :- The Commissioner Central Gst (Appeals) And 2 Others Counsel for Petitioner :- Alok Kumar Tripathi,Ravi Shanker Pandey Counsel for Respondent :- Krishna Agarawal Hon'ble Piyush Agrawal,J. Heard Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State- petitioners and Sri Krishna Agarawal, learned counsel for the respondent. The instant writ petition has been filed for quashing the impugned order dated 18.01.2024 passed by the respondent no. 1 in Defective Appeal No. NOI-ESCUS- 001-APP-502-23-24. Sri Pandey submits that the appeal of the petitioner has been rejected without entering into the merits for non-compliance of section 35F of the Central Excise Act, 1994 which provides for a pre-deposit of 7.5% of the amount of tax in dispute in order to maintain the appeal. Pursuant to the earlier order of this Court dated 02.04.2025, instructions have been placed, which is taken on record. On the strength of the instructions, learned ACSC submits that the mandatory deposit of 7.5% has been made good by the State- petitioners. Learned A.C.S.C. submits that once the mandatory condition of pre-deposit is made good, the impugned order cannot be sustained in the eyes of law and therefore, a direction may be issued to decide the State-petitioner's Appeal No. NOI-ESCUS- 001-APP-502-23-24 expeditiously. In view of the above, the impugned order dated 18.01.2024 passed by the respondent no. 1 in Appeal No. NOI-ESCUS-001-APP-502-23-24 cannot be sustained in the eyes of law. The same is quashed. Considering the facts and circumstances of the case, without expressing any opinion on the merits of the issue, the present petition stands disposed of finally with a direction to the concerned appellate authority to consider and decide the appeal of the petitioner afresh in accordance with law expeditiously. Order Date :- 11.4.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad