https://www.taxtmi.com/caselaws?id=256592 Where an appeal arises only from an order on pre-deposit, the appellate tribunal must first examine compliance with the pre-deposit condition before entertaining the matter on merits. The tribunal cannot bypass that threshold stage and directly determine tax liability or assessment merits unless the appeal is maintainable in law. Applying the same principle as an earlier decision, the tribunal's merits-based adjudication was held to be improper, and the matter was restored for fresh consideration confined first to the pre-deposit question. en-us Fri, 09 Jan 2015 00:00:00 +0530 Tue, 20 Oct 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256592 Where an appeal arises only from an order on pre-deposit, the appellate tribunal must first examine compliance with the pre-deposit condition before entertaining the matter on merits. The tribunal cannot bypass that threshold stage and directly determine tax liability or assessment merits unless the appeal is maintainable in law. Applying the same principle as an earlier decision, the tribunal's merits-based adjudication was held to be improper, and the matter was restored for fresh consideration confined first to the pre-deposit question. Case-Laws VAT and Sales Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256592