https://www.taxtmi.com/caselaws?id=160929 An order rejecting a proceeding as time-barred was interfered with because the tribunal failed to consider relevant surrounding circumstances, including pending representations and the Revenue's own inaction in pursuing the demand for years. Supervisory jurisdiction permits correction where a lower tribunal ignores material facts bearing on limitation and does not assess the objection in its true context. The limitation finding was set aside, and the matter was remitted for hearing on merits, with interim protection granted on a conditional basis. en-us Wed, 12 Dec 2001 00:00:00 +0530 Thu, 26 Dec 2013 17:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160929 An order rejecting a proceeding as time-barred was interfered with because the tribunal failed to consider relevant surrounding circumstances, including pending representations and the Revenue's own inaction in pursuing the demand for years. Supervisory jurisdiction permits correction where a lower tribunal ignores material facts bearing on limitation and does not assess the objection in its true context. The limitation finding was set aside, and the matter was remitted for hearing on merits, with interim protection granted on a conditional basis. Case-Laws VAT and Sales Tax Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160929