https://www.taxtmi.com/caselaws?id=421585 Under the Gujarat Value Added Tax Act, 2003, the High Court considered whether second appeals could be dismissed for non-compliance with a pre-deposit direction. The Tribunal had dismissed the appeals solely because the ordered deposit was not made. As the appellant expressed readiness to deposit 20% of the assessed liability, the Court set aside the dismissal and directed payment of the specified amounts within two weeks. After deposit, the First Appellate Authority was to hear the appeals on merits and decide them in accordance with law. en-us Wed, 23 Mar 2022 00:00:00 +0530 Thu, 28 Apr 2022 08:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421585 Under the Gujarat Value Added Tax Act, 2003, the High Court considered whether second appeals could be dismissed for non-compliance with a pre-deposit direction. The Tribunal had dismissed the appeals solely because the ordered deposit was not made. As the appellant expressed readiness to deposit 20% of the assessed liability, the Court set aside the dismissal and directed payment of the specified amounts within two weeks. After deposit, the First Appellate Authority was to hear the appeals on merits and decide them in accordance with law. Case-Laws VAT and Sales Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421585