Certification for final appellate review permits certain indirect tax judgments to be certified for further appeal after immediate oral application. The amendment replaces the clause specifying that High Court judgments in indirect tax matters arising from appeals under the statutory appellate route, references made by the intermediate tribunal, and judgments on related references are eligible for certification. Certification may be given only when the High Court, on its own motion or on an oral application by or for the aggrieved party immediately after the judgment, certifies the case as fit for further appellate review.
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.
Certification for final appellate review permits certain indirect tax judgments to be certified for further appeal after immediate oral application.
The amendment replaces the clause specifying that High Court judgments in indirect tax matters arising from appeals under the statutory appellate route, references made by the intermediate tribunal, and judgments on related references are eligible for certification. Certification may be given only when the High Court, on its own motion or on an oral application by or for the aggrieved party immediately after the judgment, certifies the case as fit for further appellate review.
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