https://www.taxtmi.com/caselaws?id=174387 Revisional and appellate authorities must fix hearing dates promptly and process revision, defect and interim relief applications in an orderly manner, without waiting for repeated follow-up by the assessee. The Jharkhand High Court noted that prolonged inaction after filing of revision, despite the ability to dispose of matters efficiently when hearings are systematically listed, is inconsistent with the statutory scheme and effectively denies access to interim relief. It therefore required authorities to put in place a regular mechanism for fixation of revision matters so that pending proceedings are managed proactively and avoidable recovery litigation is reduced. en-us Tue, 05 Mar 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174387 Revisional and appellate authorities must fix hearing dates promptly and process revision, defect and interim relief applications in an orderly manner, without waiting for repeated follow-up by the assessee. The Jharkhand High Court noted that prolonged inaction after filing of revision, despite the ability to dispose of matters efficiently when hearings are systematically listed, is inconsistent with the statutory scheme and effectively denies access to interim relief. It therefore required authorities to put in place a regular mechanism for fixation of revision matters so that pending proceedings are managed proactively and avoidable recovery litigation is reduced. Case-Laws VAT and Sales Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174387