Proper authorisation for appeals: Commissioners must form and record opinion before issuing authorisation to avoid dismissal. Appeals to CEGAT require a proper authorisation from the concerned Commissioner as a prerequisite; Commissioners must personally examine and ensure authorisation letters are correct and that an opinion has been formed and recorded that the order is not proper or legal before issuing authorisation, failing which appeals risk dismissal on technical grounds and revenue interests may be jeopardised.
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.
Proper authorisation for appeals: Commissioners must form and record opinion before issuing authorisation to avoid dismissal.
Appeals to CEGAT require a proper authorisation from the concerned Commissioner as a prerequisite; Commissioners must personally examine and ensure authorisation letters are correct and that an opinion has been formed and recorded that the order is not proper or legal before issuing authorisation, failing which appeals risk dismissal on technical grounds and revenue interests may be jeopardised.
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