https://www.taxtmi.com/caselaws?id=160978 Under the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Secretary's function is limited to scrutinising presentations for compliance and, where defects exist, requiring cure or referring the matter as prescribed. The regulations do not authorise the Secretary to finally reject a rectification application on merits. Where maintainability is disputed, that issue must be decided by the Tribunal or the authority designated in the regulations, not unilaterally by the Secretary. The rejection order was therefore without jurisdiction, and the matter was remitted for consideration by the Tribunal, including on maintainability. en-us Fri, 09 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160978 Under the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Secretary's function is limited to scrutinising presentations for compliance and, where defects exist, requiring cure or referring the matter as prescribed. The regulations do not authorise the Secretary to finally reject a rectification application on merits. Where maintainability is disputed, that issue must be decided by the Tribunal or the authority designated in the regulations, not unilaterally by the Secretary. The rejection order was therefore without jurisdiction, and the matter was remitted for consideration by the Tribunal, including on maintainability. Case-Laws VAT and Sales Tax Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160978