https://www.taxtmi.com/caselaws?id=255439 Where a first appeal is dismissed for non-compliance with a statutory pre-deposit condition, the appellate forum must first address the legality of that dismissal and the pre-deposit requirement itself. The Tribunal cannot bypass that stage and determine the assessment on merits without lawfully dealing with the pre-deposit order. The Gujarat High Court held that the Tribunal erred in deciding the merits of the appeal, quashed its order, and remanded the matter for fresh consideration in accordance with law. en-us Tue, 09 Dec 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255439 Where a first appeal is dismissed for non-compliance with a statutory pre-deposit condition, the appellate forum must first address the legality of that dismissal and the pre-deposit requirement itself. The Tribunal cannot bypass that stage and determine the assessment on merits without lawfully dealing with the pre-deposit order. The Gujarat High Court held that the Tribunal erred in deciding the merits of the appeal, quashed its order, and remanded the matter for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255439