https://www.taxtmi.com/caselaws?id=157919 The appeal right under the Bombay Sales Tax Act is governed by limitation, while the prescribed memorandum form under the rules is only directory. Omission to state the grounds of appeal is a curable defect and does not render the appeal invalid in law. Summary rejection for missing particulars is permissible only after the appellant is given a reasonable opportunity to amend the memorandum and supply the omission. Procedural non-compliance in the appeal form, by itself, is therefore not enough to reject the appeal without allowing rectification. en-us Fri, 17 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157919 The appeal right under the Bombay Sales Tax Act is governed by limitation, while the prescribed memorandum form under the rules is only directory. Omission to state the grounds of appeal is a curable defect and does not render the appeal invalid in law. Summary rejection for missing particulars is permissible only after the appellant is given a reasonable opportunity to amend the memorandum and supply the omission. Procedural non-compliance in the appeal form, by itself, is therefore not enough to reject the appeal without allowing rectification. Case-Laws VAT and Sales Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157919