STATE OF GUJARAT Vs. DOLPHIN METALS (I) LTD.

JUDGEMENT

(1.) The present tax appeal is admitted to consider the following substantial questions of law:

(2.) The main grievance, which is voiced in the present tax appeal, is that despite the fact that the appeal before the learned Tribunal was against the order passed by the first appellate authority on pre-deposit and or against the order passed by the first appellate authority dismissing the appeal solely on the ground of non-deposit of pre-deposit, the learned Tribunal instead of considering the legality and validity of the order passed by the first appellate authority dismissing the appeal on non-payment of the amount of pre-deposit has entered into the merits of the case and has decided the appeal before it as if the appeal before it was against the order passed by the first appellate authority on merits.

(3.) Ms. Vaibhavi Parikh, learned advocate appearing on behalf of the respondent-dealer, is not in a position to dispute the above facts.