https://www.taxtmi.com/caselaws?id=369562 The Court upheld the Tribunal's decision to dismiss the Tax Appeals due to the appellant's failure to meet predeposit requirements. The appellant's challenge regarding the disallowance of input tax credit based on canceled dealer registrations was not considered during the predeposit stage, which focused on undue hardship and prima facie case. The Court stressed the importance of compliance with predeposit conditions for appeal proceedings to continue on merits, with the possibility of restoration of Second Appeals upon meeting the specified predeposit deadline. en-us Thu, 25 Oct 2018 00:00:00 +0530 Fri, 26 Apr 2019 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369562 The Court upheld the Tribunal's decision to dismiss the Tax Appeals due to the appellant's failure to meet predeposit requirements. The appellant's challenge regarding the disallowance of input tax credit based on canceled dealer registrations was not considered during the predeposit stage, which focused on undue hardship and prima facie case. The Court stressed the importance of compliance with predeposit conditions for appeal proceedings to continue on merits, with the possibility of restoration of Second Appeals upon meeting the specified predeposit deadline. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369562