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2018 (2) TMI 1383 - HC - VAT and Sales TaxScope of the powers of Tribunal - while deciding the issue of Pre-deposit tribunal deleted the penalty - whether the Commissioner was right in imposing certain predeposit condition and consequently right in rejecting the appeal upon the assessee failing to fulfill such condition? - Held that: - In the present case, admittedly first appeal lied before the Commissioner and the Tribunal would be involved in deciding the contentious issues only after the Commissioner applied his mind. Such filtering of the issues is of paramount importance since when the High Court is finally called upon to judge the question of law, it is confident that the questions of facts have been properly threshed out by the Tribunal at first or second appellate stage as the case may be. The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the second appeal lies before the Tribunal and the Tribunal were to disregard the first appellate forum and convert itself into first Appellate Authority, the same would be froth with two difficulties. The Tribunal had all legal options at its command while considering this issue but certainly under no circumstances had the option of deciding all disputes between the parties on merits by itself, relegating the Commissioner to the position of mere appendage. Appeal allowed.
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