https://www.taxtmi.com/caselaws?id=154675 A defect in verification of an otherwise competent special appeal was treated as a curable procedural irregularity, not a jurisdictional defect affecting maintainability. The Rajasthan HC held that the appeal should not have been dismissed as incompetent without first giving the party an opportunity to have the verification properly made, especially where the original assessing authority had offered additional verification. The dismissal was therefore unsustainable, the revision was allowed in favour of the Revenue, and the matter was remitted for curing the verification defect and for fresh decision of the special appeal on merits in accordance with law. en-us Thu, 18 Dec 1986 00:00:00 +0530 Mon, 26 Aug 2013 13:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154675 A defect in verification of an otherwise competent special appeal was treated as a curable procedural irregularity, not a jurisdictional defect affecting maintainability. The Rajasthan HC held that the appeal should not have been dismissed as incompetent without first giving the party an opportunity to have the verification properly made, especially where the original assessing authority had offered additional verification. The dismissal was therefore unsustainable, the revision was allowed in favour of the Revenue, and the matter was remitted for curing the verification defect and for fresh decision of the special appeal on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154675