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2016 (11) TMI 1265 - HC - VAT and Sales TaxPre-deposit - period of limitation - Held that: - It is not in dispute that the appeals before the learned Tribunal were against the order passed by the first Appellate Authority preferred by the assessee dismissing the same on nondeposit of the amount of predeposit. Therefore, as such the learned Tribunal was required to consider the issue with respect to the predeposit only and whether the learned first Appellate Authority is justified in dismissing the appeals on the ground of nondeposit of predeposit or not Despite the aforesaid pointed out, the learned Tribunal has entered into the merits of the original assessment order and by impugned common judgment and order the learned Tribunal has set aside the original assessment orders - the impugned common judgment and order passed by the learned Tribunal cannot be sustained and the same deserves to be quashed and set aside and are, accordingly, quashed and set aside. The matters are remitted back to the learned Tribunal to consider the appeals only with respect to the issue of nondeposit of the predeposit and/or the orders passed by the first Appellate Authority dismissing the appeals on the ground of nondeposit of predeposit - appeal disposed off by way of remand.
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