https://www.taxtmi.com/caselaws?id=256480 Where an appeal is conditioned on statutory pre-deposit, the appellate forum must first confine itself to the legality of the pre-deposit requirement and any dismissal for non-compliance. It cannot treat the requirement as implicitly waived and proceed to decide the underlying assessment on merits before that issue is lawfully resolved. The Gujarat High Court set aside the Tribunal's merits-based adjudication and remanded the matter for fresh consideration within the proper appellate scope. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 20 Oct 2015 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256480 Where an appeal is conditioned on statutory pre-deposit, the appellate forum must first confine itself to the legality of the pre-deposit requirement and any dismissal for non-compliance. It cannot treat the requirement as implicitly waived and proceed to decide the underlying assessment on merits before that issue is lawfully resolved. The Gujarat High Court set aside the Tribunal's merits-based adjudication and remanded the matter for fresh consideration within the proper appellate scope. Case-Laws VAT and Sales Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256480