https://www.taxtmi.com/caselaws?id=156623 Limitation for filing cross-objections under section 65(5) of the Gujarat Sales Tax Act, 1969 commences upon service of notice of an admitted appeal in form L under regulation 16(1) of the Tribunal Regulations. Notices in forms B and C issued during scrutiny require the appellant to cure defects and do not notify the Commissioner that an appeal has been preferred. Until registration and admission, the appeal remains at an internal procedural stage. Notice in form J, issued to call for records, likewise does not communicate admission. The phrase "appeal has been preferred" therefore means an appeal admitted under the Regulations, not a defective presentation. The reference was answered in favour of Revenue and the Tribunal's limitation view was rejected. en-us Fri, 14 Jun 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156623 Limitation for filing cross-objections under section 65(5) of the Gujarat Sales Tax Act, 1969 commences upon service of notice of an admitted appeal in form L under regulation 16(1) of the Tribunal Regulations. Notices in forms B and C issued during scrutiny require the appellant to cure defects and do not notify the Commissioner that an appeal has been preferred. Until registration and admission, the appeal remains at an internal procedural stage. Notice in form J, issued to call for records, likewise does not communicate admission. The phrase "appeal has been preferred" therefore means an appeal admitted under the Regulations, not a defective presentation. The reference was answered in favour of Revenue and the Tribunal's limitation view was rejected. Case-Laws VAT and Sales Tax Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156623