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2024 (1) TMI 1216 - SC ORDERValidity of the decision High Court deciding the appeal on admission state itself on merit - Substantial question of law - not permitting to raise the additional questions related to extended period of limitation to the appellant-Department for recovery of dues and for receiving penalties imposed by the Adjudicating Authority - HELD THAT:- The High Court ought to have raised the substantial questions of law as sought for by the appellant herein in the first instance and thereafter considered the same on merits by answering the same one way or the other. This is said for the reason that when the appeals were admitted and the main appeals are pending adjudication before the High Court, it was unnecessary for the High Court to have passed detailed reasons as to why the aforesaid two substantial questions of law would not arise for consideration, at the stage of admission. No prejudice would have been caused to any of the parties if the substantial questions of law, as raised by the appellant, had been considered and answered by the High Court on merits at the time of final adjudication of the appeals. Sometimes substantial questions of law may have a bearing on each other and if a particular substantial question of law is not permitted to be raised at the stage of admission of the appeal, it may prejudice the case of the appellant while considering the case on merits. The portion of the order of the High Court declining to raise the substantial questions of law as sought for by the appellant-Revenue herein is set - aside and the High Court is now requested to hear the parties by raising the substantial questions of law on the issue of extended period of limitation as well as on the issue of imposition of penalty. The appeals are disposed off.
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