Tribunal Affirms it Can't Alter First Appellate Authority's Pre-Deposit Directive for Appeals u/s 73(4) GVACT Act.

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....Non-compliance with the pre-deposit - It is obvious that the Tribunal could not have stated that it cannot travel beyond the direction passed by the First Appellate Authority with regard to the condition of pre-deposit for entertaining the appeal as per the provision Sub-section (4) of Section 73 of the GVACT Act.....