https://www.taxtmi.com/caselaws?id=258436 A tribunal's dismissal of second appeals for non-payment of pre-deposit, without examining the merits of the first appellate order or giving reasons, was found unsustainable. The High Court noted that a pre-deposit issue in second appeal requires application of the governing statutory provision and a reasoned determination; a non-speaking disposal leaving the merits untouched cannot stand. The impugned orders were set aside and the matters remanded to the Tribunal for fresh consideration in accordance with law, including section 73(4) of the Gujarat Value Added Tax Act, with the dispute therefore restored for a merits-based adjudication. en-us Fri, 13 Mar 2015 00:00:00 +0530 Tue, 08 Mar 2016 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258436 A tribunal's dismissal of second appeals for non-payment of pre-deposit, without examining the merits of the first appellate order or giving reasons, was found unsustainable. The High Court noted that a pre-deposit issue in second appeal requires application of the governing statutory provision and a reasoned determination; a non-speaking disposal leaving the merits untouched cannot stand. The impugned orders were set aside and the matters remanded to the Tribunal for fresh consideration in accordance with law, including section 73(4) of the Gujarat Value Added Tax Act, with the dispute therefore restored for a merits-based adjudication. Case-Laws VAT and Sales Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258436