Matter was remanded to First Appellate Authority for decision afresh on merits

CST & VAT: Where First Appellate Authority dismissed appeal on account of non payment of pre deposit and Tribunal on deposit of said amount decided appeal on merits, matter was remanded to First Appellate Authority for decision afresh on merits
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[2014] 48 taxmann.com 315 (Gujarat)
HIGH COURT OF GUJARAT
Gadhvi & Co.
v.
State of Gujarat*
M.R. SHAH AND K.J. THAKER, JJ.
TAX APPEAL NO. 392 OF 2014†
JULY  4, 2014
Section 73 of the Gujarat Value Added Tax Act, 2003 - Appellate Tribunal - Order of - Assessment year 2007-08 - First Appellate Authority dismissed appeal of assessee on account of non payment of pre deposit - Against impugned order, assessee filed appeal before Tribunal alongwith application for waiver of pre deposit of tax - Tribunal directed assessee to pay certain amount by way of pre deposit - Assessee deposited said amount - Thereupon Tribunal proceeded to decide appeal on merits and partly allowed same - All through out assessee requested Tribunal to remand matter to First Appellate Authority - Whether in peculiar facts of case matter required to be remanded to First Appellate Authority for decision afresh on merits - Held, yes [Para 3] [In favour of assessee]