https://www.taxtmi.com/caselaws?id=246761 The Tribunal could not decide the assessment merits after the first appeal was dismissed solely for non-compliance with the pre-deposit condition under section 73(4) of the Gujarat Value Added Tax Act, 2003. Its review was confined to the legality of the pre-deposit order and the resulting dismissal; it could not bypass that stage and grant substantive relief on tax, interest and penalty. The Tribunal therefore acted beyond jurisdiction, and the matter had to be remanded for fresh consideration in accordance with law. en-us Thu, 30 Jan 2014 00:00:00 +0530 Fri, 13 Feb 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246761 The Tribunal could not decide the assessment merits after the first appeal was dismissed solely for non-compliance with the pre-deposit condition under section 73(4) of the Gujarat Value Added Tax Act, 2003. Its review was confined to the legality of the pre-deposit order and the resulting dismissal; it could not bypass that stage and grant substantive relief on tax, interest and penalty. The Tribunal therefore acted beyond jurisdiction, and the matter had to be remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246761