https://www.taxtmi.com/caselaws?id=103660 Where tax liability depends on disputed facts that have not yet been examined by the statutory authorities, the writ court should not grant substantive relief merely because an earlier counter-affidavit lacked a detailed denial of each averment. The Court treated the later specific denial as relevant, held that the controversy required merits-based determination by the appellate authority, and directed remand for adjudication. In the special facts, the principle underlying Section 14 of the Limitation Act was applied to exclude delay in filing the statutory appeal, so the limitation objection was not to be raised and the appeal was to be decided in accordance with law. en-us Thu, 17 Feb 1994 00:00:00 +0530 Sat, 07 Sep 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103660 Where tax liability depends on disputed facts that have not yet been examined by the statutory authorities, the writ court should not grant substantive relief merely because an earlier counter-affidavit lacked a detailed denial of each averment. The Court treated the later specific denial as relevant, held that the controversy required merits-based determination by the appellate authority, and directed remand for adjudication. In the special facts, the principle underlying Section 14 of the Limitation Act was applied to exclude delay in filing the statutory appeal, so the limitation objection was not to be raised and the appeal was to be decided in accordance with law. Case-Laws VAT and Sales Tax Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103660