https://www.taxtmi.com/caselaws?id=163510 Section 25 of the Haryana General Sales Tax Act, 1973 provided for automatic transfer of every pending appeal to the Appellate Authority on its establishment. As the authority was constituted with effect from 3 December 2001, an appeal still pending on that date could not validly be decided later by the Joint Excise and Taxation Commissioner (Appeals) on 27 March 2002. The refusal to entertain the jurisdictional objection on the ground that it had not been raised during hearing was not accepted. The pending appeal stood transferred by operation of law, the earlier deciding authority lacked jurisdiction, the impugned orders were set aside, and the matter was directed to proceed before the Appellate Authority. en-us Tue, 03 Aug 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163510 Section 25 of the Haryana General Sales Tax Act, 1973 provided for automatic transfer of every pending appeal to the Appellate Authority on its establishment. As the authority was constituted with effect from 3 December 2001, an appeal still pending on that date could not validly be decided later by the Joint Excise and Taxation Commissioner (Appeals) on 27 March 2002. The refusal to entertain the jurisdictional objection on the ground that it had not been raised during hearing was not accepted. The pending appeal stood transferred by operation of law, the earlier deciding authority lacked jurisdiction, the impugned orders were set aside, and the matter was directed to proceed before the Appellate Authority. Case-Laws VAT and Sales Tax Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163510