https://www.taxtmi.com/caselaws?id=250308 The Tribunal, acting as a second appellate forum, could not bypass the statutory pre-deposit condition attached to the first appeal and decide the assessment on merits unless that condition had first been waived, modified, or set aside in accordance with law. Its jurisdiction was confined to examining the legality of the pre-deposit requirement and the consequences of non-compliance; proceeding directly to the assessment issues was an erroneous exercise of jurisdiction. The order was set aside, the pre-deposit condition was upheld, and time was granted to comply so the appeals could be heard on merits by the first appellate authority. en-us Wed, 07 May 2014 00:00:00 +0530 Fri, 08 Aug 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250308 The Tribunal, acting as a second appellate forum, could not bypass the statutory pre-deposit condition attached to the first appeal and decide the assessment on merits unless that condition had first been waived, modified, or set aside in accordance with law. Its jurisdiction was confined to examining the legality of the pre-deposit requirement and the consequences of non-compliance; proceeding directly to the assessment issues was an erroneous exercise of jurisdiction. The order was set aside, the pre-deposit condition was upheld, and time was granted to comply so the appeals could be heard on merits by the first appellate authority. Case-Laws VAT and Sales Tax Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250308