https://www.taxtmi.com/caselaws?id=260342 An appellate authority cannot refuse to adjudicate grounds duly raised and pressed merely because the memorandum of appeal lacks elaborate reasoning or because of an inadvertent filing defect. The Court held that a pleaded ground may be supported by the record, and that the amended grounds were in fact on record; a departmental handling error could not justify non-adjudication. The Tribunal was therefore bound to decide the pressed grounds, including the amended ground, on merits. The order was set aside to the extent necessary and the matter remitted for fresh adjudication on all grounds. en-us Mon, 11 May 2015 00:00:00 +0530 Tue, 09 Jun 2015 07:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260342 An appellate authority cannot refuse to adjudicate grounds duly raised and pressed merely because the memorandum of appeal lacks elaborate reasoning or because of an inadvertent filing defect. The Court held that a pleaded ground may be supported by the record, and that the amended grounds were in fact on record; a departmental handling error could not justify non-adjudication. The Tribunal was therefore bound to decide the pressed grounds, including the amended ground, on merits. The order was set aside to the extent necessary and the matter remitted for fresh adjudication on all grounds. Case-Laws VAT and Sales Tax Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260342