https://www.taxtmi.com/caselaws?id=161664 Under section 9 of the U.P. Sales Tax Act, 1948, an appellate authority cannot proceed to decide an appeal on merits or remand the assessment after the dealer seeks unconditional withdrawal, where no enhancement of assessment or penalty has been requested. The proviso to section 9(3)(b) permits only dismissal of the appeal with such observations as the authority thinks fit in that situation. The appellant remains dominus litis, and absent any accrued vested right in the opposite party, the appeal may be withdrawn unconditionally. The commentary states that refusal to accept withdrawal and the resulting merits-based remand exceeded jurisdiction. en-us Tue, 18 May 2004 00:00:00 +0530 Mon, 03 Feb 2014 17:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161664 Under section 9 of the U.P. Sales Tax Act, 1948, an appellate authority cannot proceed to decide an appeal on merits or remand the assessment after the dealer seeks unconditional withdrawal, where no enhancement of assessment or penalty has been requested. The proviso to section 9(3)(b) permits only dismissal of the appeal with such observations as the authority thinks fit in that situation. The appellant remains dominus litis, and absent any accrued vested right in the opposite party, the appeal may be withdrawn unconditionally. The commentary states that refusal to accept withdrawal and the resulting merits-based remand exceeded jurisdiction. Case-Laws VAT and Sales Tax Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161664