https://www.taxtmi.com/caselaws?id=257936 The Tribunal's jurisdiction was confined to the dismissal of the assessee's appeal for non-compliance with the predeposit condition, so it could examine only that requirement and the consequence of default. Once the predeposit was complied with, the proper course was to restore the matter to the first appellate authority for adjudication on merits. The Tribunal could not bypass the statutory appellate structure and decide the assessment dispute on merits at that stage. The impugned order was therefore set aside and the matter was remitted to the first appellate authority for a merits decision. en-us Wed, 25 Feb 2015 00:00:00 +0530 Tue, 08 Mar 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257936 The Tribunal's jurisdiction was confined to the dismissal of the assessee's appeal for non-compliance with the predeposit condition, so it could examine only that requirement and the consequence of default. Once the predeposit was complied with, the proper course was to restore the matter to the first appellate authority for adjudication on merits. The Tribunal could not bypass the statutory appellate structure and decide the assessment dispute on merits at that stage. The impugned order was therefore set aside and the matter was remitted to the first appellate authority for a merits decision. Case-Laws VAT and Sales Tax Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257936