https://www.taxtmi.com/caselaws?id=799882 Pre-deposit cannot be insisted on before verifying whether the appellant was legally required to file the disputed e-return under the Gujarat VAT framework. Section 29 read with Rule 19 prima facie indicated no such filing obligation, but the applicability of that position and the factual assertions required determination by the adjudicating authority. The first appeal must therefore be reconsidered on merits without requiring pre-deposit; no merits determination on the tax assessment or legal questions occurred. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799882 Pre-deposit cannot be insisted on before verifying whether the appellant was legally required to file the disputed e-return under the Gujarat VAT framework. Section 29 read with Rule 19 prima facie indicated no such filing obligation, but the applicability of that position and the factual assertions required determination by the adjudicating authority. The first appeal must therefore be reconsidered on merits without requiring pre-deposit; no merits determination on the tax assessment or legal questions occurred. Case-Laws VAT / Sales Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799882