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2015 (3) TMI 1047 - HC - VAT and Sales TaxValidity of Tribunal's order - Whether the Tribunal has erred in adjudicating on merits the appeal despite the fact that the first Appellate Authority had not adjudicated the matter on merits and it was only on the issue of the predeposit - Held that:- Following decision of ANIL KUMAR Versus STATE OF GUJARAT [2014 (4) TMI 730 - GUJARAT HIGH COURT] - Tribunal has committed error in examining the matter on merits instead of examining the question for pre-deposit and, 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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