https://www.taxtmi.com/caselaws?id=157919 The High Court held that an appeal cannot be summarily rejected for failure to include grounds of appeal without providing the appellant a reasonable opportunity to amend the memorandum of appeal. The Court emphasized that the omission of grounds is an irregularity that can be rectified, and the period of limitation applies only to the filing of the appeal, not to rectifying such defects. The Tribunal's decision to reject the appeal was deemed incorrect, and the Court ruled in favor of the assessee, instructing the appellate authority to allow the appellant to amend the memorandum of appeal. 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 High Court held that an appeal cannot be summarily rejected for failure to include grounds of appeal without providing the appellant a reasonable opportunity to amend the memorandum of appeal. The Court emphasized that the omission of grounds is an irregularity that can be rectified, and the period of limitation applies only to the filing of the appeal, not to rectifying such defects. The Tribunal's decision to reject the appeal was deemed incorrect, and the Court ruled in favor of the assessee, instructing the appellate authority to allow the appellant to amend the memorandum of appeal. Case-Laws VAT and Sales Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157919