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    <title>2023 (9) TMI 1005 - GUJARAT HIGH COURT</title>
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    <description>The appellate court modified a substantial pre-deposit requirement by permitting staged payment, an undertaking, and a bond in place of the bank guarantee, while directing compliance with the revised terms. It also remanded the appeals to the First Appellate Authority for fresh decision on merits, noting that the earlier dismissal had occurred without examination of the substantive tax issues. The intervention was limited to the mode of compliance and remand, without entering into the merits of the tax dispute.</description>
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      <description>The appellate court modified a substantial pre-deposit requirement by permitting staged payment, an undertaking, and a bond in place of the bank guarantee, while directing compliance with the revised terms. It also remanded the appeals to the First Appellate Authority for fresh decision on merits, noting that the earlier dismissal had occurred without examination of the substantive tax issues. The intervention was limited to the mode of compliance and remand, without entering into the merits of the tax dispute.</description>
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