https://www.taxtmi.com/caselaws?id=256616 Where an appeal before the Tribunal arises solely from rejection by the first appellate authority for non-compliance with a pre-deposit condition, the Tribunal's jurisdiction is confined to examining the legality of that condition and the refusal to entertain the appeal. It cannot bypass that threshold issue and decide the assessment on merits. If interference with the pre-deposit requirement is warranted, the proper course is to address that issue and, if necessary, remit the matter for merits consideration before the first appellate authority. The Tribunal's merits order was therefore set aside and the matter restored for fresh consideration in accordance with law. en-us Wed, 04 Feb 2015 00:00:00 +0530 Tue, 20 Oct 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256616 Where an appeal before the Tribunal arises solely from rejection by the first appellate authority for non-compliance with a pre-deposit condition, the Tribunal's jurisdiction is confined to examining the legality of that condition and the refusal to entertain the appeal. It cannot bypass that threshold issue and decide the assessment on merits. If interference with the pre-deposit requirement is warranted, the proper course is to address that issue and, if necessary, remit the matter for merits consideration before the first appellate authority. The Tribunal's merits order was therefore set aside and the matter restored for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256616