https://www.taxtmi.com/caselaws?id=384124 Belated payment of a statutory pre-deposit under the Telangana Value Added Tax Act, 2005 did not by itself render the appeal non-maintainable or justify summary dismissal. The Court treated the default as a matter of procedural compliance, not a jurisdictional bar, and held that the appeal remained capable of consideration on merits. The Tribunal's dismissal solely for failure to deposit the amount within the stipulated time was therefore unsustainable. The order was set aside and the matter remitted for adjudication on merits in favour of the assessee. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384124 Belated payment of a statutory pre-deposit under the Telangana Value Added Tax Act, 2005 did not by itself render the appeal non-maintainable or justify summary dismissal. The Court treated the default as a matter of procedural compliance, not a jurisdictional bar, and held that the appeal remained capable of consideration on merits. The Tribunal's dismissal solely for failure to deposit the amount within the stipulated time was therefore unsustainable. The order was set aside and the matter remitted for adjudication on merits in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384124