https://www.taxtmi.com/caselaws?id=163096 An appellate tribunal may permit withdrawal of departmental appeals with implied liberty to refile after curing a curable defect, and that course can be supported by its power to pass just and proper orders. Here, the earlier appeals were withdrawn because the sanction order was defective, the department sought to refile after correction, and the withdrawal order was treated as preserving that right because the request was not rejected. The fresh appeals were filed soon after, delay was condoned on the facts, and the challenge to maintainability failed. en-us Tue, 15 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163096 An appellate tribunal may permit withdrawal of departmental appeals with implied liberty to refile after curing a curable defect, and that course can be supported by its power to pass just and proper orders. Here, the earlier appeals were withdrawn because the sanction order was defective, the department sought to refile after correction, and the withdrawal order was treated as preserving that right because the request was not rejected. The fresh appeals were filed soon after, delay was condoned on the facts, and the challenge to maintainability failed. Case-Laws VAT and Sales Tax Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163096