https://www.taxtmi.com/caselaws?id=169026 Where the first appellate authority dismissed the appeals solely for non-deposit of the pre-deposit amount and did not examine the dispute on merits, the Tribunal was required to consider the effect of the pre-deposit requirement under Section 73(4) of the Gujarat Value Added Tax Act, 2003, including its proviso, before proceeding further. The High Court did not decide the substantive tax questions because the parties agreed that the Tribunal's merits order should be set aside. The matter was therefore remanded to the Tribunal for fresh decision in accordance with law, leaving the merits open. en-us Wed, 13 Aug 2014 00:00:00 +0530 Sat, 19 Sep 2015 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169026 Where the first appellate authority dismissed the appeals solely for non-deposit of the pre-deposit amount and did not examine the dispute on merits, the Tribunal was required to consider the effect of the pre-deposit requirement under Section 73(4) of the Gujarat Value Added Tax Act, 2003, including its proviso, before proceeding further. The High Court did not decide the substantive tax questions because the parties agreed that the Tribunal's merits order should be set aside. The matter was therefore remanded to the Tribunal for fresh decision in accordance with law, leaving the merits open. Case-Laws VAT and Sales Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169026