https://www.taxtmi.com/caselaws?id=258330 When a second appeal arises solely from dismissal of the first appeal for non-compliance with a pre-deposit condition, the Tribunal must confine itself to the legality of that condition and the propriety of the dismissal for non-payment. It cannot examine the merits of the assessment order where the first appellate authority never decided the appeal on merits. The Tribunal exceeded its jurisdiction by entering substantive tax issues and modifying the assessment. The matter was remitted for fresh consideration limited to the validity of the pre-deposit direction and the dismissal for non-compliance. en-us Thu, 14 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 06:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258330 When a second appeal arises solely from dismissal of the first appeal for non-compliance with a pre-deposit condition, the Tribunal must confine itself to the legality of that condition and the propriety of the dismissal for non-payment. It cannot examine the merits of the assessment order where the first appellate authority never decided the appeal on merits. The Tribunal exceeded its jurisdiction by entering substantive tax issues and modifying the assessment. The matter was remitted for fresh consideration limited to the validity of the pre-deposit direction and the dismissal for non-compliance. Case-Laws VAT and Sales Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258330