2017 (10) TMI 1277

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..... Appeal is admitted on the following substantial question of law : "(a) Whether in the facts, evidences, circumstances and details available on record, the Tribunal was justified in rejecting the plea of grant of prospective effect u/s 56(2) of the MVAT Act?" 2 Our attention is invited to the averments made in paragraph 5 of the Memorandum of Appeal. Relevant part of paragraph 5 reads thus: "5 .....

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..... d by Single Member as a third member..." 3 In view of these specific assertions, we request the learned President of the Tribunal to submit a report dealing with what is stated in paragraph 5. The report shall be submitted in a sealed envelope which shall not be opened without prior permission of this Court. 4 For considering the said report, the appeal shall be listed under the caption of `Dire .....

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