https://www.taxtmi.com/caselaws?id=355962 The High Court overturned the Tribunal's decision to delete a penalty due to non-fulfillment of predeposit conditions. Emphasizing the Tribunal's role as a fact-finding body and not an appellate authority, the Court stressed adherence to statutory procedures and highlighted the importance of predeposit requirements. The Court allowed the appeals, reinstating them before the Commissioner for a final decision on merits, given the assessee's compliance with predeposit conditions. No further recovery was permitted until the Commissioner's decision, underscoring the necessity of following legal procedures in tax appeals for a fair process. en-us Thu, 15 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355962 The High Court overturned the Tribunal's decision to delete a penalty due to non-fulfillment of predeposit conditions. Emphasizing the Tribunal's role as a fact-finding body and not an appellate authority, the Court stressed adherence to statutory procedures and highlighted the importance of predeposit requirements. The Court allowed the appeals, reinstating them before the Commissioner for a final decision on merits, given the assessee's compliance with predeposit conditions. No further recovery was permitted until the Commissioner's decision, underscoring the necessity of following legal procedures in tax appeals for a fair process. Case-Laws VAT and Sales Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355962