https://www.taxtmi.com/caselaws?id=254934 Under section 73(4) of the Gujarat Value Added Tax Act, an appeal against an assessment order is subject to proof of payment of tax, subject to lawful relaxation by the appellate authority for recorded reasons. Where the first appeal is dismissed for non-compliance with the pre-deposit condition, the Tribunal's jurisdiction is confined to testing the legality of that condition and the dismissal for default. It cannot bypass that stage and decide the assessment dispute on merits unless the pre-deposit issue has been properly waived or otherwise dealt with in accordance with law. The merits order was therefore set aside and the matter remitted for fresh consideration. en-us Mon, 22 Dec 2014 00:00:00 +0530 Sat, 03 Jan 2015 12:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254934 Under section 73(4) of the Gujarat Value Added Tax Act, an appeal against an assessment order is subject to proof of payment of tax, subject to lawful relaxation by the appellate authority for recorded reasons. Where the first appeal is dismissed for non-compliance with the pre-deposit condition, the Tribunal's jurisdiction is confined to testing the legality of that condition and the dismissal for default. It cannot bypass that stage and decide the assessment dispute on merits unless the pre-deposit issue has been properly waived or otherwise dealt with in accordance with law. The merits order was therefore set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254934