https://www.taxtmi.com/caselaws?id=245822 Where an appeal is filed subject to a statutory predeposit condition, the appellate forum must first determine the predeposit issue and cannot adjudicate the merits of the assessment until the appeal is properly entertained under the statute. The Gujarat High Court held that the Tribunal exceeded its limited jurisdiction by examining the validity of the assessment in an appeal confined to waiver or quantum of predeposit under section 73(4) of the Gujarat Value Added Tax Act, 2003. The merits-based order was therefore set aside and the matter remanded for fresh decision on the limited predeposit question. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 08 Apr 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245822 Where an appeal is filed subject to a statutory predeposit condition, the appellate forum must first determine the predeposit issue and cannot adjudicate the merits of the assessment until the appeal is properly entertained under the statute. The Gujarat High Court held that the Tribunal exceeded its limited jurisdiction by examining the validity of the assessment in an appeal confined to waiver or quantum of predeposit under section 73(4) of the Gujarat Value Added Tax Act, 2003. The merits-based order was therefore set aside and the matter remanded for fresh decision on the limited predeposit question. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245822