HC slaps Tribunal for deciding an appeal on merits instead of issues arising therefrom

CST & VAT : Where against order of assessment, assessee filed appeal and Appellate Commissioner insisted that assessee should deposit a sum of Rs. 23 lakhs by way of pre deposit and thereupon assessee filed appeal before Tribunal, scope of appeal before Tribunal was whether such condition imposed by Appellate Commissioner was correct in law or not and in process it could not have directly heard appeal on merits of order passed by Assessing Officer