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    <title>1977 (9) TMI 100 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Alternative statutory remedies do not necessarily bar writ jurisdiction where a tax demand is alleged to lack authority of law and the appellate forum itself is said to be incompetent. An order passed by an authority not yet vested with appellate jurisdiction is without legal authority and a nullity; it cannot displace the assessee&#039;s statutory rights or be sustained. The writ court therefore entertained the challenge, quashed the incompetent appellate orders, and remitted the matter for fresh decision in accordance with law.</description>
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    <pubDate>Tue, 20 Sep 1977 00:00:00 +0530</pubDate>
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      <title>1977 (9) TMI 100 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=151518</link>
      <description>Alternative statutory remedies do not necessarily bar writ jurisdiction where a tax demand is alleged to lack authority of law and the appellate forum itself is said to be incompetent. An order passed by an authority not yet vested with appellate jurisdiction is without legal authority and a nullity; it cannot displace the assessee&#039;s statutory rights or be sustained. The writ court therefore entertained the challenge, quashed the incompetent appellate orders, and remitted the matter for fresh decision in accordance with law.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 20 Sep 1977 00:00:00 +0530</pubDate>
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