Key legal question
Whether the cantonal court committed excessive formalism by not entering the appeals
Extracted holding
No. Enforcing the statutory appeal deadline and the required cost advance did not amount to excessive formalism.
Extracted reasoning
Strict procedural requirements are impermissible only when they lack objective justification or are applied with undue severity. Here, the GmbH filed late, and the two individuals let the advance-payment deadline expire without requesting an extension or fee waiver.