Appeal to Special Director (Appeals) preserves right to challenge adjudicating authority orders under prescribed procedure and condonation rules. An appellate mechanism allows any person aggrieved by an order of the Assistant Director or Deputy Director of Enforcement to appeal to the Special Director (Appeals) appointed by notification; appeals must follow prescribed form and fee requirements, set out concise numbered grounds and address for service, and if filed late be supported by a verified petition showing cause. On receipt the Special Director forwards the appeal to the Director of Enforcement, issues notices, fixes hearings, may decide on merits if parties default, issues signed written orders with reasons to parties and the Adjudicating Authority, permits representation by legal practitioners or chartered accountants, and exercises powers equivalent to a civil court with specified judicial character of proceedings.
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.
Appeal to Special Director (Appeals) preserves right to challenge adjudicating authority orders under prescribed procedure and condonation rules.
An appellate mechanism allows any person aggrieved by an order of the Assistant Director or Deputy Director of Enforcement to appeal to the Special Director (Appeals) appointed by notification; appeals must follow prescribed form and fee requirements, set out concise numbered grounds and address for service, and if filed late be supported by a verified petition showing cause. On receipt the Special Director forwards the appeal to the Director of Enforcement, issues notices, fixes hearings, may decide on merits if parties default, issues signed written orders with reasons to parties and the Adjudicating Authority, permits representation by legal practitioners or chartered accountants, and exercises powers equivalent to a civil court with specified judicial character of proceedings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
