https://www.taxtmi.com/caselaws?id=259296 The High Court held that the Gujarat Value Added Tax Tribunal erred in deciding an appeal on merits when it was dismissed for non-payment of pre-deposit. The Court emphasized the tribunal's duty to assess procedural aspects first before delving into the substantive issues of an appeal. Citing previous cases criticizing similar practices, the Court quashed the tribunal's decision and remanded the matter with instructions to focus on the pre-deposit issue. The Tax Appeal was allowed to set aside the tribunal's decision, emphasizing strict adherence to legal directives in future proceedings. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 05 May 2015 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259296 The High Court held that the Gujarat Value Added Tax Tribunal erred in deciding an appeal on merits when it was dismissed for non-payment of pre-deposit. The Court emphasized the tribunal's duty to assess procedural aspects first before delving into the substantive issues of an appeal. Citing previous cases criticizing similar practices, the Court quashed the tribunal's decision and remanded the matter with instructions to focus on the pre-deposit issue. The Tax Appeal was allowed to set aside the tribunal's decision, emphasizing strict adherence to legal directives in future proceedings. Case-Laws VAT and Sales Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259296