https://www.taxtmi.com/caselaws?id=757015 The dominant issue was whether a writ petition could be entertained against the Tribunal's order refusing dispensation of pre-deposit, and whether such order was appealable. Relying on SC authority interpreting "any" as "all" in a statutory appeal provision, the HC held that every order of the Appellate Tribunal, even if not finally adjudicating substantive rights, is appealable subject to statutory limitations (including the requirement of substantial question of law) and cannot be treated as non-appealable merely because it concerns pre-deposit; consequence: the petitioner had an efficacious alternative statutory remedy and could not bypass it. The HC also found absence of territorial jurisdiction; consequence: the writ petition was dismissed. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 12 Jan 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757015 The dominant issue was whether a writ petition could be entertained against the Tribunal's order refusing dispensation of pre-deposit, and whether such order was appealable. Relying on SC authority interpreting "any" as "all" in a statutory appeal provision, the HC held that every order of the Appellate Tribunal, even if not finally adjudicating substantive rights, is appealable subject to statutory limitations (including the requirement of substantial question of law) and cannot be treated as non-appealable merely because it concerns pre-deposit; consequence: the petitioner had an efficacious alternative statutory remedy and could not bypass it. The HC also found absence of territorial jurisdiction; consequence: the writ petition was dismissed. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757015