Pre-deposit dismissal without reasons is unsustainable; second appeals must be decided on merits and remanded for fresh adjudication.

A tribunal's dismissal of second appeals for non-payment of pre-deposit, without examining the merits of the first appellate order or giving reasons, was found unsustainable. The High Court noted that a pre-deposit issue in second appeal requires application of the governing statutory provision and a reasoned determination; a non-speaking disposal leaving the merits untouched cannot stand. The impugned orders were set aside and the matters remanded to the Tribunal for fresh consideration in accordance with law, including section 73(4) of the Gujarat Value Added Tax Act, with the dispute therefore restored for a merits-based adjudication.

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Issues: Whether the Tribunal's order dismissing the second appeals for non-payment of pre-deposit, without deciding the appeals on merits and without recording reasons, could be sustained and whether the matters required remand for fresh decision.

Analysis: The Tribunal had merely directed payment of the pre-deposit amount and later dismissed the appeals on non-compliance, but had not examined the legality of the first appellate authority's order or adjudicated the appeals on merits. A pre-deposit dispute in second appeal required consideration of the governing statutory provision and a reasoned determination. Since no substantive reasons were recorded and the merits were left untouched, the impugned orders could not stand.

Conclusion: The impugned orders were set aside and the matters were remanded to the Tribunal for fresh consideration in accordance with law, including consideration of section 73(4) of the Gujarat Value Added Tax Act. The decision is in favour of the assessee.

Final Conclusion: The appeals succeeded to the extent that the Tribunal's disposal was annulled and the disputes were sent back for a fresh, reasoned adjudication on merits.

Ratio Decidendi: A tribunal order affecting a pre-deposit requirement must be supported by reasons and a merits-based determination; a non-speaking dismissal for non-payment of pre-deposit is unsustainable and calls for remand.

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