https://www.taxtmi.com/caselaws?id=164021 A circular directing verification of the genuineness of statutory forms produced for the first time in appeal was treated as an administrative aid, not as interference with the appellate authority's quasi-judicial function. The appellate authority remained free to decide the appeal independently, but if it relied on adverse verification material it had to give the appellant notice before rejecting the claim, consistent with natural justice. Because the challenge was only to the circular itself and not to any unfair use of verification material in a pending appeal, there was no basis to interfere and the writ petitions were dismissed. en-us Tue, 21 Apr 2009 00:00:00 +0530 Wed, 16 Apr 2014 14:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164021 A circular directing verification of the genuineness of statutory forms produced for the first time in appeal was treated as an administrative aid, not as interference with the appellate authority's quasi-judicial function. The appellate authority remained free to decide the appeal independently, but if it relied on adverse verification material it had to give the appellant notice before rejecting the claim, consistent with natural justice. Because the challenge was only to the circular itself and not to any unfair use of verification material in a pending appeal, there was no basis to interfere and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164021