https://www.taxtmi.com/caselaws?id=157337 A proceeding treated by the appellate authority as an appeal cannot be defeated merely because it was misdescribed or not filed in the prescribed form. The HC held that the substance of the remedy prevails over nomenclature, and curable defects such as irregular form or deficient court fee do not invalidate maintainability where the appellate character is clear. On that basis, the petition before the Assistant Commissioner was rightly treated as an appeal, and the subsequent appeal to the Tribunal could not be rejected on the same technical objection. The challenge on maintainability failed, and no interference was warranted. en-us Wed, 04 May 1994 00:00:00 +0530 Fri, 04 Oct 2013 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157337 A proceeding treated by the appellate authority as an appeal cannot be defeated merely because it was misdescribed or not filed in the prescribed form. The HC held that the substance of the remedy prevails over nomenclature, and curable defects such as irregular form or deficient court fee do not invalidate maintainability where the appellate character is clear. On that basis, the petition before the Assistant Commissioner was rightly treated as an appeal, and the subsequent appeal to the Tribunal could not be rejected on the same technical objection. The challenge on maintainability failed, and no interference was warranted. Case-Laws VAT and Sales Tax Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157337