https://www.taxtmi.com/caselaws?id=331040 Section 73(4) of the Gujarat Value Added Tax Act, 2003 permits relaxation of the pre-deposit condition for recorded reasons when entertaining an appeal against assessment. Where the first appellate authority dismisses the appeal solely for noncompliance with pre-deposit, the second appellate forum's inquiry is confined to the legality of that pre-deposit order and the effect of the default. It cannot bypass that limited review and decide the underlying assessment dispute on merits at that stage. The Tribunal was therefore held to have acted beyond its jurisdiction in entering into the merits of the appeal, with the result adverse to the assessee and in favour of Revenue. en-us Mon, 08 Aug 2016 00:00:00 +0530 Thu, 16 Feb 2017 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331040 Section 73(4) of the Gujarat Value Added Tax Act, 2003 permits relaxation of the pre-deposit condition for recorded reasons when entertaining an appeal against assessment. Where the first appellate authority dismisses the appeal solely for noncompliance with pre-deposit, the second appellate forum's inquiry is confined to the legality of that pre-deposit order and the effect of the default. It cannot bypass that limited review and decide the underlying assessment dispute on merits at that stage. The Tribunal was therefore held to have acted beyond its jurisdiction in entering into the merits of the appeal, with the result adverse to the assessee and in favour of Revenue. Case-Laws VAT and Sales Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331040