Tribunal cannot decide an appeal on merits when first appellate authority had dismissed the appeal for want of pre-deposit – Gujarat High Court

Apurva N. Mehta, Advocate In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appellate authority dismissing the appeal on non-deposit of pre-deposit and more particularly when all throughout the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the matter to the first appellate authority and more particularly...