https://www.taxtmi.com/caselaws?id=256837 Where the first appeal depended on compliance with a pre-deposit condition, the appellate forum had to decide that threshold issue before considering the underlying merits. The Tribunal was required to examine whether the pre-deposit was validly imposed and complied with, and could not bypass that statutory gateway to adjudicate the assessment dispute on merits. If the pre-deposit condition was unsustainable or needed modification, the proper course was to deal with that issue first and, if necessary, remit the matter to the first appellate authority. The Tribunal's decision on merits was therefore incorrect. en-us Mon, 12 Jan 2015 00:00:00 +0530 Tue, 17 Feb 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256837 Where the first appeal depended on compliance with a pre-deposit condition, the appellate forum had to decide that threshold issue before considering the underlying merits. The Tribunal was required to examine whether the pre-deposit was validly imposed and complied with, and could not bypass that statutory gateway to adjudicate the assessment dispute on merits. If the pre-deposit condition was unsustainable or needed modification, the proper course was to deal with that issue first and, if necessary, remit the matter to the first appellate authority. The Tribunal's decision on merits was therefore incorrect. Case-Laws VAT and Sales Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256837