https://www.taxtmi.com/caselaws?id=128384 An order summarily rejecting a first appeal for defects or procedural non-compliance is treated as a disposal of the appeal, not a mere administrative step. The statutory right of appeal is to be construed liberally and extends to orders ending the appeal on preliminary grounds such as limitation, incompetence, or irregularity. On that basis, a summary rejection confirms the original order and attracts the further appellate remedy, so a second appeal lies to the Tribunal. en-us Mon, 31 Jul 1961 00:00:00 +0530 Wed, 03 Apr 2013 18:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128384 An order summarily rejecting a first appeal for defects or procedural non-compliance is treated as a disposal of the appeal, not a mere administrative step. The statutory right of appeal is to be construed liberally and extends to orders ending the appeal on preliminary grounds such as limitation, incompetence, or irregularity. On that basis, a summary rejection confirms the original order and attracts the further appellate remedy, so a second appeal lies to the Tribunal. Case-Laws VAT and Sales Tax Mon, 31 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128384