https://www.taxtmi.com/caselaws?id=221827 The Court upheld the Tribunal's decision that the rejection of the exemption certificate application merged with the review application order, requiring both to be challenged in the appeal. While acknowledging the broad reconsideration power under Rule 25, the Court emphasized the necessity to challenge both the main and review orders to avoid conflicting records. It stressed the importance of substantial justice over technicalities, directing the petitioner to amend the appeal to include the review application order for a fair hearing. en-us Thu, 31 Jan 2013 00:00:00 +0530 Mon, 04 Mar 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221827 The Court upheld the Tribunal's decision that the rejection of the exemption certificate application merged with the review application order, requiring both to be challenged in the appeal. While acknowledging the broad reconsideration power under Rule 25, the Court emphasized the necessity to challenge both the main and review orders to avoid conflicting records. It stressed the importance of substantial justice over technicalities, directing the petitioner to amend the appeal to include the review application order for a fair hearing. Case-Laws VAT and Sales Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221827