https://www.taxtmi.com/caselaws?id=164850 Section 11 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 stayed appellate proceedings for the covered period until the settlement application was lawfully disposed of, so the appellate authority lacked jurisdiction to decide the tax appeal while that application remained pending. The appellate order was therefore set aside. The purported rejection of the settlement application was also invalid because it was passed ex parte without notice or hearing, contrary to natural justice, and the delayed communication did not cure the defect. The settlement application must be decided first in accordance with law; only after a lawful rejection can the appeal revive for hearing on merits. en-us Tue, 23 Dec 2008 00:00:00 +0530 Mon, 05 May 2014 11:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164850 Section 11 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 stayed appellate proceedings for the covered period until the settlement application was lawfully disposed of, so the appellate authority lacked jurisdiction to decide the tax appeal while that application remained pending. The appellate order was therefore set aside. The purported rejection of the settlement application was also invalid because it was passed ex parte without notice or hearing, contrary to natural justice, and the delayed communication did not cure the defect. The settlement application must be decided first in accordance with law; only after a lawful rejection can the appeal revive for hearing on merits. Case-Laws VAT and Sales Tax Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164850