2023 (9) TMI 173

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..... s of this case and in the interest of justice the impugned orders of the first appellate authority, revisional authority and the Tribunal are set aside and the matter is remanded back to the first appellate authority concerned to consider and dispose of the appeal on merit and in accordance with law subject to compliance of any other formalities, if any, which is required to be observed. It is .....

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..... ejection of the appeal on the ground of non-deposit of the aforesaid pre-deposit amount petitioners had filed a revision application which was not entertained by the order dated 10th January, 2023 and which was further challenged before the West Bengal Taxation Tribunal and the learned Tribunal also released the matter on technical ground by its order dated 1st August, 2023. Petitioners submit .....

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