https://www.taxtmi.com/caselaws?id=155248 An appeal could not be admitted under section 38(3) unless the required tax had been deposited, so at the non-admission stage the merits of the assessment were irrelevant. The court distinguished rejection of an unadmitted appeal for failure to satisfy a statutory precondition from dismissal of an admitted appeal in default, where merits may later be reopened. As the assessee had been given opportunities to comply but did not deposit the tax, the Tribunal was justified in rejecting the second appeal summarily and in refusing to hear the assessee on merits. en-us Tue, 04 Aug 1987 00:00:00 +0530 Mon, 02 Sep 2013 16:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155248 An appeal could not be admitted under section 38(3) unless the required tax had been deposited, so at the non-admission stage the merits of the assessment were irrelevant. The court distinguished rejection of an unadmitted appeal for failure to satisfy a statutory precondition from dismissal of an admitted appeal in default, where merits may later be reopened. As the assessee had been given opportunities to comply but did not deposit the tax, the Tribunal was justified in rejecting the second appeal summarily and in refusing to hear the assessee on merits. Case-Laws VAT and Sales Tax Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155248