https://www.taxtmi.com/caselaws?id=247285 An appeal under Section 20 is barred against an order passed under Section 12-D, so that appellate remedy is unavailable where the statute expressly excludes it. A further appeal to the Appellate Tribunal under Section 22 must be filed within the prescribed sixty-day period, extendable only by a further one hundred and eighty days on sufficient cause; a challenge filed outside that window is not maintainable. Rectification under Section 22(6A) depends on a valid appeal order within the Tribunal's jurisdiction, so it cannot survive where the underlying appeal itself was incompetent. The statutory remedies therefore fail when pursued through barred or time-time-barred routes. en-us Mon, 25 Nov 2013 00:00:00 +0530 Wed, 07 May 2014 11:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247285 An appeal under Section 20 is barred against an order passed under Section 12-D, so that appellate remedy is unavailable where the statute expressly excludes it. A further appeal to the Appellate Tribunal under Section 22 must be filed within the prescribed sixty-day period, extendable only by a further one hundred and eighty days on sufficient cause; a challenge filed outside that window is not maintainable. Rectification under Section 22(6A) depends on a valid appeal order within the Tribunal's jurisdiction, so it cannot survive where the underlying appeal itself was incompetent. The statutory remedies therefore fail when pursued through barred or time-time-barred routes. Case-Laws VAT and Sales Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247285