https://www.taxtmi.com/caselaws?id=250190 Where first appeal against an assessment is statutorily conditional on pre-deposit, the appellate tribunal must stay within that appellate sequence and examine only whether the deposit requirement or waiver was properly imposed. It cannot bypass the first appellate authority and decide the assessment on merits unless the statutory condition has been relaxed by the competent authority through a reasoned order. On that basis, the tribunal was found to have acted beyond jurisdiction, its merits-based order was set aside, and the assessment appeals were restored for fresh consideration in accordance with the statutory hierarchy. en-us Fri, 25 Apr 2014 00:00:00 +0530 Thu, 16 Jul 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250190 Where first appeal against an assessment is statutorily conditional on pre-deposit, the appellate tribunal must stay within that appellate sequence and examine only whether the deposit requirement or waiver was properly imposed. It cannot bypass the first appellate authority and decide the assessment on merits unless the statutory condition has been relaxed by the competent authority through a reasoned order. On that basis, the tribunal was found to have acted beyond jurisdiction, its merits-based order was set aside, and the assessment appeals were restored for fresh consideration in accordance with the statutory hierarchy. Case-Laws VAT and Sales Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250190