https://www.taxtmi.com/caselaws?id=334397 Where an appeal before the Tribunal arises from dismissal by the first appellate authority for non-deposit of pre-deposit, the Tribunal must first examine the pre-deposit issue and the validity of that dismissal. It cannot proceed to decide the substantive merits of the tax dispute until the threshold question is properly addressed. Applying that principle, the merits-based disposal was unsustainable, and the matter was remitted to the Tribunal for reconsideration of the pre-deposit issue and the first appellate order. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 16 Feb 2017 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334397 Where an appeal before the Tribunal arises from dismissal by the first appellate authority for non-deposit of pre-deposit, the Tribunal must first examine the pre-deposit issue and the validity of that dismissal. It cannot proceed to decide the substantive merits of the tax dispute until the threshold question is properly addressed. Applying that principle, the merits-based disposal was unsustainable, and the matter was remitted to the Tribunal for reconsideration of the pre-deposit issue and the first appellate order. Case-Laws VAT and Sales Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334397