https://www.taxtmi.com/caselaws?id=265503 The HC did not adjudicate the challenge to the vires of the impugned rules and instead relegated the petitioners to the statutory process. The petitioners were directed to produce the relevant record and file a detailed representation before the assessing authority, which was required to decide the matter in accordance with law by passing a speaking order after granting an opportunity of hearing. The question of constitutional validity was expressly left open for future consideration if needed after the authority's decision. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 12 Oct 2015 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265503 The HC did not adjudicate the challenge to the vires of the impugned rules and instead relegated the petitioners to the statutory process. The petitioners were directed to produce the relevant record and file a detailed representation before the assessing authority, which was required to decide the matter in accordance with law by passing a speaking order after granting an opportunity of hearing. The question of constitutional validity was expressly left open for future consideration if needed after the authority's decision. Case-Laws VAT and Sales Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265503