https://www.taxtmi.com/caselaws?id=256838 Where a first appeal is dismissed for non-compliance with a statutory pre-deposit condition, the Tribunal's role is confined to examining the validity of that condition and the dismissal for non-compliance. It cannot bypass that threshold issue and decide the assessment on merits as though the appeal had been properly entertained. The Gujarat HC held that the Tribunal erred in going into the merits before addressing the pre-deposit issue, and the order was set aside with the matter restored for fresh consideration in accordance with law. en-us Mon, 09 Feb 2015 00:00:00 +0530 Sat, 05 Mar 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256838 Where a first appeal is dismissed for non-compliance with a statutory pre-deposit condition, the Tribunal's role is confined to examining the validity of that condition and the dismissal for non-compliance. It cannot bypass that threshold issue and decide the assessment on merits as though the appeal had been properly entertained. The Gujarat HC held that the Tribunal erred in going into the merits before addressing the pre-deposit issue, and the order was set aside with the matter restored for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256838