Appeals to highest appellate authority of State allow challenge to assessing orders, with stay powers and expedited disposal. Appeals from orders under subsection (2) or (3) of section 6A lie to the highest appellate authority of a State, irrespective of State law, permitting incidental issues on tax rate, assessable turnover and penalty; appeals must be filed within sixty days, pending first appeal matters are transferred on the appointed day, and the authority may hear and decide appeals (aiming for six months) and grant stays subject to conditions including deposit of a portion of the assessed tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to highest appellate authority of State allow challenge to assessing orders, with stay powers and expedited disposal.
Appeals from orders under subsection (2) or (3) of section 6A lie to the highest appellate authority of a State, irrespective of State law, permitting incidental issues on tax rate, assessable turnover and penalty; appeals must be filed within sixty days, pending first appeal matters are transferred on the appointed day, and the authority may hear and decide appeals (aiming for six months) and grant stays subject to conditions including deposit of a portion of the assessed tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.