https://www.taxtmi.com/caselaws?id=259298 Where the first appellate authority dismissed the appeals for non-deposit of the required pre-deposit, the Tribunal had to examine the legality of that dismissal and the pre-deposit order before going further. It could not bypass the appellate stage by deciding the assessment on merits as though the appeals were direct challenges to the tax demand. The Gujarat HC held that this approach was impermissible, quashed the Tribunal's merit-based orders, and remitted the matters for consideration of the pre-deposit issue and the validity of the dismissal orders. en-us Wed, 01 Apr 2015 00:00:00 +0530 Sat, 05 Mar 2016 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259298 Where the first appellate authority dismissed the appeals for non-deposit of the required pre-deposit, the Tribunal had to examine the legality of that dismissal and the pre-deposit order before going further. It could not bypass the appellate stage by deciding the assessment on merits as though the appeals were direct challenges to the tax demand. The Gujarat HC held that this approach was impermissible, quashed the Tribunal's merit-based orders, and remitted the matters for consideration of the pre-deposit issue and the validity of the dismissal orders. Case-Laws VAT and Sales Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259298