https://www.taxtmi.com/caselaws?id=154691 An order rejecting a statutory appeal in limine for non-payment of admitted tax was treated as an order passed in appeal because the same appellate provision covers disposal on merits and on preliminary grounds, and the rejection effectively confirms the assessment. On that basis, the order was appealable to the Tribunal, and the Tribunal was wrong to hold otherwise. Before such threshold rejection, the appellate authority must give the assessee a reasonable opportunity to explain non-compliance, since factual or legal grounds may show that no admitted tax remains unpaid or that adjustments, refunds, exemptions, or later events affect liability. en-us Tue, 23 Jun 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154691 An order rejecting a statutory appeal in limine for non-payment of admitted tax was treated as an order passed in appeal because the same appellate provision covers disposal on merits and on preliminary grounds, and the rejection effectively confirms the assessment. On that basis, the order was appealable to the Tribunal, and the Tribunal was wrong to hold otherwise. Before such threshold rejection, the appellate authority must give the assessee a reasonable opportunity to explain non-compliance, since factual or legal grounds may show that no admitted tax remains unpaid or that adjustments, refunds, exemptions, or later events affect liability. Case-Laws VAT and Sales Tax Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154691