Maintainability objections in VAT appeals should be raised first before the Tribunal as a preliminary issue

A writ challenge to the maintainability of the Revenue's VAT appeal was declined where the petitioner had not first raised the objection before the Tribunal and the appeal had remained pending for a considerable period. The Court held that the proper course was to urge maintainability as a preliminary objection before the Tribunal, which was competent to decide it before examining the merits. The petitioner was left at liberty to raise all such preliminary objections before the Tribunal, and the Tribunal was directed to decide them as a preliminary issue.

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Issues: Whether the writ petition challenging the maintainability of the Revenue's appeal before the Tribunal should be entertained, or whether the petitioner should be left to raise the objection before the Tribunal as a preliminary issue.

Analysis: The challenge was directed against the maintainability of the appeal filed by the Revenue under the value added tax statute. The petitioner had not filed any reply or appropriate application before the Tribunal raising this objection, and the writ petition was filed after the appeal had already been pending for a considerable period. In these circumstances, the proper course was for the petitioner to place the maintainability objection before the Tribunal, which was competent to decide it as a preliminary issue before going into the merits.

Conclusion: The writ petition was not entertained on merits and the petitioner was given liberty to raise all preliminary objections, including maintainability, before the Tribunal, which was directed to decide them as a preliminary issue.

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