https://www.taxtmi.com/caselaws?id=235272 A structured procedure requiring application, disclosure of facts, supporting documents, enquiry and hearing for determination of a disputed tax rate under section 70 of the Chhattisgarh VAT Act indicates adjudication of a contested issue, so the Commissioner acts in a quasi-judicial capacity rather than administratively. A challenge to such an order is in substance a supervisory proceeding under article 227, and the intra-court writ appeal was therefore held not maintainable under the governing appeal provision. The appeal accordingly failed in limine, while the quasi-judicial character of the rate determination was affirmed. en-us Tue, 18 Jun 2013 00:00:00 +0530 Wed, 17 Jul 2013 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235272 A structured procedure requiring application, disclosure of facts, supporting documents, enquiry and hearing for determination of a disputed tax rate under section 70 of the Chhattisgarh VAT Act indicates adjudication of a contested issue, so the Commissioner acts in a quasi-judicial capacity rather than administratively. A challenge to such an order is in substance a supervisory proceeding under article 227, and the intra-court writ appeal was therefore held not maintainable under the governing appeal provision. The appeal accordingly failed in limine, while the quasi-judicial character of the rate determination was affirmed. Case-Laws VAT and Sales Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235272