https://www.taxtmi.com/caselaws?id=164191 The first appellate authority must decide an application for exemption from pre-deposit under the proviso to section 30(5) before dismissing an appeal for want of deposit. Where the statute allows waiver or part-payment on satisfaction that the dealer cannot pay, the authority is required to consider the request and record reasons in writing. A mechanical dismissal of the appeal without separate adjudication on the pending exemption application does not satisfy that statutory duty. The dismissal orders were set aside and the matters were remitted for fresh consideration of the exemption applications and passing of speaking orders. en-us Tue, 22 Jun 2010 00:00:00 +0530 Sat, 19 Apr 2014 12:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164191 The first appellate authority must decide an application for exemption from pre-deposit under the proviso to section 30(5) before dismissing an appeal for want of deposit. Where the statute allows waiver or part-payment on satisfaction that the dealer cannot pay, the authority is required to consider the request and record reasons in writing. A mechanical dismissal of the appeal without separate adjudication on the pending exemption application does not satisfy that statutory duty. The dismissal orders were set aside and the matters were remitted for fresh consideration of the exemption applications and passing of speaking orders. Case-Laws VAT and Sales Tax Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164191