Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Section 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication order remains outside that jurisdiction even where a statutory first appeal is pending. Presentation defects involving the respondent, supporting documents or deposit do not remedy the absence of an appealable order or allow a filing to be retained pending a future first-appellate order. A direct Tribunal challenge to the original order is therefore not maintainable, while the merits of the demand, the pending first appeal and recovery remain unresolved.
Section 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication order remains outside that jurisdiction even where a statutory first appeal is pending. Presentation defects involving the respondent, supporting documents or deposit do not remedy the absence of an appealable order or allow a filing to be retained pending a future first-appellate order. A direct Tribunal challenge to the original order is therefore not maintainable, while the merits of the demand, the pending first appeal and recovery remain unresolved.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
