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2015 (2) TMI 838 - HC - VAT and Sales TaxValidity of Tribunal's order - Whether the Tribunal has erred in deciding the appeals on merits, despite the fact that the first Appellate Authority dismissed the appeals for failure to deposit the predeposit - Held that:- Following decision of State of Gujarat Versus Fair Link Corporation [2015 (2) TMI 616 - GUJARAT HIGH COURT] - Tribunal has committed error in examining the matter on merits instead of examining the question for pre-deposit. Therefore, the order passed by the Tribunal would be required to be quashed and set aside with the further direction that the appeal stands restored to the Tribunal for fresh consideration - Decided in favour of Revenue.
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