Quality administrative orders: Commissioners (Appeals) must issue judicious, legally defensible orders to reduce unnecessary appeals. Commissioners (Appeals) exercising quasi judicial functions must prioritise legally sound, judicious orders over routine volume based disposal; avoiding frivolous or pro revenue findings where legal points are settled will reduce reversals on appeal and support the National Litigation Policy objective of curbing unnecessary litigation.
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.
Quality administrative orders: Commissioners (Appeals) must issue judicious, legally defensible orders to reduce unnecessary appeals.
Commissioners (Appeals) exercising quasi judicial functions must prioritise legally sound, judicious orders over routine volume based disposal; avoiding frivolous or pro revenue findings where legal points are settled will reduce reversals on appeal and support the National Litigation Policy objective of curbing unnecessary litigation.
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