The High Court ruled on the maintainability of appeals under the ...

Hierarchy of Remedies: High Court Rules on Maintainability of VAT Appeals.

Case Laws     VAT / Sales Tax

November 8, 2024

The High Court ruled on the maintainability of appeals under the Delhi Value Added Tax Act, 2004. It held that the obligation to approach the Appellate Tribunal for drawing up a 'statement of case' for the High Court's consideration is a prerequisite, and appeals directly instituted without this step would not be maintainable. The hierarchy of remedies under the Act requires the assessee to first appeal to the Appellate Tribunal, and then approach the High Court by establishing a 'substantial question of law.' The obligation to petition the Tribunal for a statement of case is a procedural matter and does not impair the right of appeal, as the Tribunal's refusal is subject to review. Consequently, the appeals instituted before the High Court u/s 81 of the DVAT Act were held maintainable.

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