https://www.taxtmi.com/caselaws?id=154740 A statutory appellate authority must decide a specifically raised limitation objection and record a clear finding accepting or rejecting it. Failure to adjudicate that plea amounts to a jurisdictional lapse and non-exercise of vested authority. Here, the Tribunal did not consider the assessee's objection that the revenue appeal was time-barred, so its order was found defective. The HC set aside the Tribunal's order and remitted the matter for fresh decision after considering the limitation issue and disposing of the appeal afresh. en-us Mon, 04 Aug 1986 00:00:00 +0530 Mon, 26 Aug 2013 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154740 A statutory appellate authority must decide a specifically raised limitation objection and record a clear finding accepting or rejecting it. Failure to adjudicate that plea amounts to a jurisdictional lapse and non-exercise of vested authority. Here, the Tribunal did not consider the assessee's objection that the revenue appeal was time-barred, so its order was found defective. The HC set aside the Tribunal's order and remitted the matter for fresh decision after considering the limitation issue and disposing of the appeal afresh. Case-Laws VAT and Sales Tax Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154740