Merits-based contentions not raised before the Tribunal cannot be entertained for the first time in appeal.

Merits-based contentions not raised before the Tribunal were declined in appeal because they had not been urged below and were not addressed in the impugned order. The Court also noted that the Tribunal had proceeded on the basis that Rule 96ZQ had been struck down, and therefore the adjudication order could not be sustained on that footing. The appeal was not entertained on merits, and the Revenue was left at liberty to seek review or file a miscellaneous petition before the Tribunal so that all contentions could be considered in the first instance.

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Issues: Whether the High Court should entertain merits-based contentions not raised before the Tribunal and whether any question of law arose from the Tribunal's order.

Analysis: The appeal turned on the fact that the Revenue's proposed merits contentions had not been urged before the Tribunal and were not dealt with in the impugned order. In such circumstances, the Court declined to entertain the new submissions in appeal. The Court also noted that the Tribunal had proceeded by following the decision that Rule 96ZQ had been struck down and that the adjudication order could not be sustained on that basis. Liberty was reserved to the Revenue to approach the Tribunal by review or miscellaneous petition and have all contentions considered there in the first instance.

Conclusion: The appeal was not entertained on merits and was dismissed, with liberty to the Revenue to seek appropriate relief before the Tribunal.

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