https://www.taxtmi.com/caselaws?id=165354 A disputed tax liability cannot be treated as admitted tax for rejecting an appeal for non-deposit when the assessee has never admitted the liability and adjudication is still required. The dismissal of the appeal on maintainability was therefore unsustainable. Once the appellate forum upheld dismissal on that ground, it could not also examine and decide the merits of the dispute. Doing so exceeded jurisdiction. The matter was accordingly required to be restored to the appellate stage for a fresh decision on merits in accordance with law. en-us Tue, 30 Nov 2010 00:00:00 +0530 Tue, 01 Jul 2014 18:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165354 A disputed tax liability cannot be treated as admitted tax for rejecting an appeal for non-deposit when the assessee has never admitted the liability and adjudication is still required. The dismissal of the appeal on maintainability was therefore unsustainable. Once the appellate forum upheld dismissal on that ground, it could not also examine and decide the merits of the dispute. Doing so exceeded jurisdiction. The matter was accordingly required to be restored to the appellate stage for a fresh decision on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165354