https://www.taxtmi.com/caselaws?id=335057 Mechanical dismissal of VAT appeals for non-deposit of the pre-deposit amount was held improper where the record indicated financial distress, sickness of the business and inability to comply. The Court noted that a statutory right of appeal should not be defeated in every case by insisting on pre-deposit, and that the appellate authority must consider waiver on facts and, where justified, decide the appeal on merits rather than reject it in limine. The pre-deposit requirement was waived, the dismissal orders were quashed, and the appeals were restored for fresh decision on merits. en-us Tue, 02 Aug 2016 00:00:00 +0530 Fri, 25 Nov 2016 11:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335057 Mechanical dismissal of VAT appeals for non-deposit of the pre-deposit amount was held improper where the record indicated financial distress, sickness of the business and inability to comply. The Court noted that a statutory right of appeal should not be defeated in every case by insisting on pre-deposit, and that the appellate authority must consider waiver on facts and, where justified, decide the appeal on merits rather than reject it in limine. The pre-deposit requirement was waived, the dismissal orders were quashed, and the appeals were restored for fresh decision on merits. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335057