https://www.taxtmi.com/caselaws?id=128683 Where preliminary objections raise pure questions of law affecting jurisdiction or limitation and can be decided without evidence, the authority must determine them at the threshold before proceeding further. If those objections are accepted, the proceedings may end or further inquiry may become unnecessary. An authority cannot defer decision on such objections after hearing the parties without giving reasons. The Commissioner was therefore required to decide the revision-related preliminary objections first, and the petitioner was entitled to a direction requiring expeditious determination of those objections. en-us Fri, 24 Aug 1962 00:00:00 +0530 Wed, 10 Apr 2013 11:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128683 Where preliminary objections raise pure questions of law affecting jurisdiction or limitation and can be decided without evidence, the authority must determine them at the threshold before proceeding further. If those objections are accepted, the proceedings may end or further inquiry may become unnecessary. An authority cannot defer decision on such objections after hearing the parties without giving reasons. The Commissioner was therefore required to decide the revision-related preliminary objections first, and the petitioner was entitled to a direction requiring expeditious determination of those objections. Case-Laws VAT and Sales Tax Fri, 24 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128683