https://www.taxtmi.com/caselaws?id=158823 Revision under the M.P. General Sales Tax Act is maintainable against an order dismissing an appeal for non-compliance with the mandatory pre-deposit requirement, subject to the Act's statutory limitations. However, where the appeal is incompetent for want of pre-deposit, the revisional authority cannot examine the merits of the assessment or penalty. Its scrutiny is confined to whether the dismissal of the appeal as incompetent was lawful, and if that dismissal is found invalid, the matter may be remanded for consideration on merits. en-us Mon, 05 May 1997 00:00:00 +0530 Sat, 09 Nov 2013 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158823 Revision under the M.P. General Sales Tax Act is maintainable against an order dismissing an appeal for non-compliance with the mandatory pre-deposit requirement, subject to the Act's statutory limitations. However, where the appeal is incompetent for want of pre-deposit, the revisional authority cannot examine the merits of the assessment or penalty. Its scrutiny is confined to whether the dismissal of the appeal as incompetent was lawful, and if that dismissal is found invalid, the matter may be remanded for consideration on merits. Case-Laws VAT and Sales Tax Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158823