https://www.taxtmi.com/caselaws?id=759540 In revisional proceedings under the Gujarat Value Added Tax Act, 2003, the Tribunal cannot insist on pre-deposit unless the statute expressly authorises that condition. A pre-deposit requirement imposed under Section 75 was therefore beyond jurisdiction, and a revision dismissed only for non-compliance with that condition could not be sustained. The consequential dismissal was quashed, and the revision was restored to be decided afresh in accordance with law. en-us Thu, 08 Aug 2024 00:00:00 +0530 Thu, 03 Oct 2024 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759540 In revisional proceedings under the Gujarat Value Added Tax Act, 2003, the Tribunal cannot insist on pre-deposit unless the statute expressly authorises that condition. A pre-deposit requirement imposed under Section 75 was therefore beyond jurisdiction, and a revision dismissed only for non-compliance with that condition could not be sustained. The consequential dismissal was quashed, and the revision was restored to be decided afresh in accordance with law. Case-Laws VAT / Sales Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759540