https://www.taxtmi.com/caselaws?id=106187 Maintainability of an intra-court appeal depends on the real nature of the principal relief and the substance of the writ petition, not its label. Where the petition substantially challenges an assessment order and seeks quashing, it is treated as invoking Article 226 certiorari jurisdiction even if Article 227 is also mentioned, making the intra-court appeal maintainable. The earlier Supreme Court order was read as directing the Letters Patent Appeal to be considered on merits, not merely as extending limitation. The High Court's contrary view on maintainability was therefore unsustainable, and the matter was directed to be heard on merits. en-us Mon, 03 Nov 2008 00:00:00 +0530 Thu, 22 Aug 2013 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106187 Maintainability of an intra-court appeal depends on the real nature of the principal relief and the substance of the writ petition, not its label. Where the petition substantially challenges an assessment order and seeks quashing, it is treated as invoking Article 226 certiorari jurisdiction even if Article 227 is also mentioned, making the intra-court appeal maintainable. The earlier Supreme Court order was read as directing the Letters Patent Appeal to be considered on merits, not merely as extending limitation. The High Court's contrary view on maintainability was therefore unsustainable, and the matter was directed to be heard on merits. Case-Laws VAT and Sales Tax Mon, 03 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106187