https://www.taxtmi.com/caselaws?id=157645 Additional grounds in a pending appeal may be entertained where the appeal itself was filed in time and the earlier omission was inadvertent rather than wilful. The appellate process was treated as continuing, so a rigid time-limit for raising those grounds was not accepted as a bar to consideration. On that basis, refusal to receive and consider the additional grounds was found unjustified, and the petitioner was entitled to raise them before the appellate tribunal. The impugned order was set aside and the appeal was remitted for consideration on merits after receiving the additional grounds. en-us Thu, 22 Jul 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157645 Additional grounds in a pending appeal may be entertained where the appeal itself was filed in time and the earlier omission was inadvertent rather than wilful. The appellate process was treated as continuing, so a rigid time-limit for raising those grounds was not accepted as a bar to consideration. On that basis, refusal to receive and consider the additional grounds was found unjustified, and the petitioner was entitled to raise them before the appellate tribunal. The impugned order was set aside and the appeal was remitted for consideration on merits after receiving the additional grounds. Case-Laws VAT and Sales Tax Thu, 22 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157645