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2013 (4) TMI 23 - HC - VAT and Sales TaxGrant of exemption certificate rejected - review application filed twice being rejected - condonation of delay filed - Held that:- The conclusion drawn by the Tribunal that the petitioner could have at least challenged the review order also while challenging the main order is strictly in accordance with law and to that extent the order of the Tribunal does not need any interference. An order on merit is always welcome viz. a. Viz. an order on technicalities. It is settled law that all Courts of law and Tribunals are established for furtherance of interest of substantial justice and not to obstruct the same on technicalities. Reference - See Jai Jai Ram Manohar Lal Vs. National Building Material Supply [1969 (3) TMI 71 - SUPREME COURT] wherein held that if substantial justice and technicalities are pitted against each other, the cause of substantial justice should not be defeated on technicalities. No procedure in a Court of law should be allowed to defeat the cause of substantial justice on some technicalities. Also see Ghanshyam Dass & Ors. Vs. Dominion of India & Ors (1984 (3) TMI 348 - SUPREME COURT) Therefore this Court feels that it would have been more appropriate for the Tribunal in the facts of the case to afford one opportunity to the petitioner to amend his appeal so as to challenge the order passed on the review application or else to file a separate appeal against the order whereby the review application had been rejected. Thus the petitioner directed to make an amendment application for including the prayer for quashing of the order passed on the review application dated 9th January, 2002 to be filed within three weeks from today along with certified copy of this order.
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