https://www.taxtmi.com/caselaws?id=153675 Where the tax, fee or penalty in dispute exceeds the statutory threshold, an appeal from an appellate order under the U.P. Sales Tax Act must be heard by a Bench of two members, and a single member cannot validly dispose of the appeal or the connected condonation application. By contrast, procedural directions relating to stay of further proceedings after remand fall within the Tribunal's ancillary and procedural powers, and may be dealt with by a single member where the Act and Rules permit such regulation. The text distinguishes between jurisdiction to finally decide appeals above the threshold and competence to handle procedural stay matters. en-us Thu, 02 Dec 1982 00:00:00 +0530 Fri, 26 Jul 2013 18:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153675 Where the tax, fee or penalty in dispute exceeds the statutory threshold, an appeal from an appellate order under the U.P. Sales Tax Act must be heard by a Bench of two members, and a single member cannot validly dispose of the appeal or the connected condonation application. By contrast, procedural directions relating to stay of further proceedings after remand fall within the Tribunal's ancillary and procedural powers, and may be dealt with by a single member where the Act and Rules permit such regulation. The text distinguishes between jurisdiction to finally decide appeals above the threshold and competence to handle procedural stay matters. Case-Laws VAT and Sales Tax Thu, 02 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153675