Can an appeal on an litigation issue be decided one way suo motu by the appellate authority as if it is a final proceeding and can such conclusion be challenged before a higher forum?
Sivakumar V (Accounts Manager) 11 December 2014
Can an appeal on an litigation issue be decided one way suo motu by the appellate authority as if it is a final proceeding and can such conclusion be challenged before a higher forum?
sudalaimuthu (Advocate) 11 December 2014
sir,
yes it can be. as against the order of ADC(CT), a second appeal lies before the Sales Tax Appellate Tribunal(Addl bench), Madurai. but the thing is you have to pay the entire disputed tax portion before filing second appeal. for penalty portion, you can move stay petition before there.
as against the order passed by the STAT , you can have further remedy before the HighCourt as TAX CASE.
regards
N.Sudalai Muthu
Advocate
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