https://www.taxtmi.com/caselaws?id=250143 Under the Gujarat Value Added Tax Act, 2003, an appeal confined to the validity of a full pre-deposit condition is limited to whether the appellate authority justified insisting on deposit and whether reasons existed to relax that requirement. The Tribunal cannot use such an appeal to examine the merits of the underlying assessment order or treat the matter as a second appeal on substantive tax issues. By deciding the assessment merits despite the restricted scope, the Tribunal acted beyond jurisdiction; its order was set aside and the matter remanded for fresh consideration of the pre-deposit issue alone. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 04 Aug 2014 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250143 Under the Gujarat Value Added Tax Act, 2003, an appeal confined to the validity of a full pre-deposit condition is limited to whether the appellate authority justified insisting on deposit and whether reasons existed to relax that requirement. The Tribunal cannot use such an appeal to examine the merits of the underlying assessment order or treat the matter as a second appeal on substantive tax issues. By deciding the assessment merits despite the restricted scope, the Tribunal acted beyond jurisdiction; its order was set aside and the matter remanded for fresh consideration of the pre-deposit issue alone. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250143