https://www.taxtmi.com/caselaws?id=286020 The Tribunal addressed whether a 25% pre-deposit could be insisted upon for admission of VAT appeals where the assessment orders were passed without proper consideration of the appellant's submissions and supporting material. It held that the First Appellate Authority was required to examine prima facie merits, the legality of the assessment, and the impact of any breach of natural justice before exercising discretion on pre-deposit. As the appeals had been dismissed mechanically for non-compliance and the appellant had already made payments, the 25% pre-deposit direction was set aside, a reduced deposit was directed, and the matters were remanded for fresh adjudication on merits. en-us Thu, 07 Mar 2019 00:00:00 +0530 Mon, 10 Feb 2020 07:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286020 The Tribunal addressed whether a 25% pre-deposit could be insisted upon for admission of VAT appeals where the assessment orders were passed without proper consideration of the appellant's submissions and supporting material. It held that the First Appellate Authority was required to examine prima facie merits, the legality of the assessment, and the impact of any breach of natural justice before exercising discretion on pre-deposit. As the appeals had been dismissed mechanically for non-compliance and the appellant had already made payments, the 25% pre-deposit direction was set aside, a reduced deposit was directed, and the matters were remanded for fresh adjudication on merits. Case-Laws VAT and Sales Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286020