https://www.taxtmi.com/caselaws?id=157888 A remand order giving the Tribunal jurisdiction to rehear a revision was accompanied by a six-month direction for disposal, but that time limit was intended to ensure expedition and was not framed in mandatory or negative terms. Because the order contained no express bar on jurisdiction after expiry of the period, and no indication that delay would nullify the rehearing power, the limit was treated as directory rather than mandatory. The Tribunal therefore retained jurisdiction even though it decided the revision after six months, and the challenge based solely on delay failed. en-us Wed, 01 Apr 1992 00:00:00 +0530 Fri, 11 Oct 2013 17:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157888 A remand order giving the Tribunal jurisdiction to rehear a revision was accompanied by a six-month direction for disposal, but that time limit was intended to ensure expedition and was not framed in mandatory or negative terms. Because the order contained no express bar on jurisdiction after expiry of the period, and no indication that delay would nullify the rehearing power, the limit was treated as directory rather than mandatory. The Tribunal therefore retained jurisdiction even though it decided the revision after six months, and the challenge based solely on delay failed. Case-Laws VAT and Sales Tax Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157888