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2015 (5) TMI 340 - HC - VAT and Sales TaxValidity of order of Tribunal - Whether the Hon’ble Tribunal has erred in deciding the appeal on merits despite the fact that the first appellate authority dismissed the appeal for failure to deposit the pre-deposit - Held that:- In view of the catena of decisions of this Court and the subsequent recent decision of the Division Bench of this Court in the case of City Tiles Limited (2015 (2) TMI 838 - GUJARAT HIGH COURT), it was impermissible for the learned Tribunal to decide the appeals on merits when the appeals before the learned Tribunal were against the orders passed by the first Appellate Authority dismissing the appeals on the ground of non-deposit of the amount of pre-deposit. - Matter remanded back - Decided in favour of Reveue.
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