Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1274 - HC - VAT and Sales TaxMaintainability of petition - Article 226 of the Constitution of India - alternate remedy of preferring appeal - Held that: - if the appeal is resorted to, any observation in the impugned order by the Single Judge on the merits of the matter may influence the Appellate Authority to decide the appeal in accordance with law. Therefore observations made by the learned Single Judge insofar as merits of the case is concerned, the same should not operate in the way of appellant in pursuing the appeal. Suffice it to say that contentions of both parties are to be considered by the Appellate Authority independently and in accordance with law - if appeal is preferred and the direction is given to the Appellate Authority to decide the appeal within reasonable time, the same would meet the ends of justice, more particularly, when on behalf of the respondents it was declared for no objection to decide the appeal within particular time limit - appeal allowed - decided partly in favor of appellant.
|