https://www.taxtmi.com/caselaws?id=250144 Where an appeal is subject to a pre-deposit condition, the appellate forum must first decide that threshold procedural issue before reaching the merits of the assessment. The Tribunal could not bypass the statutory appellate sequence by examining the assessment on merits when the dispute before it was confined to the validity of the pre-deposit requirement. The Gujarat High Court therefore quashed the Tribunal's order and remitted the matter for fresh consideration limited to the pre-deposit issue. en-us Fri, 21 Mar 2014 00:00:00 +0530 Mon, 04 Aug 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250144 Where an appeal is subject to a pre-deposit condition, the appellate forum must first decide that threshold procedural issue before reaching the merits of the assessment. The Tribunal could not bypass the statutory appellate sequence by examining the assessment on merits when the dispute before it was confined to the validity of the pre-deposit requirement. The Gujarat High Court therefore quashed the Tribunal's order and remitted the matter for fresh consideration limited to the pre-deposit issue. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250144