https://www.taxtmi.com/caselaws?id=159418 Where a reference from the Tribunal was sought to be answered while a rectification application was still pending, the High Court declined to answer the referred questions and disposed of the miscellaneous civil cases without recording an opinion. The Court treated the matter as premature because the assessee did not press the references and had the alternative remedy of pursuing rectification or review before the Tribunal. It granted liberty to the assessee to move the Tribunal for review, rectification or other appropriate relief on grounds of mistake, error or sufficient cause, with an accompanying request for condonation of delay, and left the Tribunal free to decide such applications afresh in accordance with law. The department was also left free to contest them. en-us Wed, 24 Jul 1996 00:00:00 +0530 Mon, 25 Nov 2013 12:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159418 Where a reference from the Tribunal was sought to be answered while a rectification application was still pending, the High Court declined to answer the referred questions and disposed of the miscellaneous civil cases without recording an opinion. The Court treated the matter as premature because the assessee did not press the references and had the alternative remedy of pursuing rectification or review before the Tribunal. It granted liberty to the assessee to move the Tribunal for review, rectification or other appropriate relief on grounds of mistake, error or sufficient cause, with an accompanying request for condonation of delay, and left the Tribunal free to decide such applications afresh in accordance with law. The department was also left free to contest them. Case-Laws VAT and Sales Tax Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159418