https://www.taxtmi.com/article/detailed?id=6500 Orders of the Commissioner under Section 73A of the Finance Act, 1994 are not appealable to the Appellate Tribunal because the statute explicitly lists only Sections 73 and 83A as subjects of tribunal appeal; literal interpretation and precedent on analogous omissions support that the Tribunal lacks jurisdiction, leaving aggrieved parties to seek relief by writ petition under Article 226 unless legislative amendment adds Section 73A to the appeal provision. en-us Wed, 28 Oct 2015 06:37:58 +0530 Wed, 28 Oct 2015 06:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6500 Orders of the Commissioner under Section 73A of the Finance Act, 1994 are not appealable to the Appellate Tribunal because the statute explicitly lists only Sections 73 and 83A as subjects of tribunal appeal; literal interpretation and precedent on analogous omissions support that the Tribunal lacks jurisdiction, leaving aggrieved parties to seek relief by writ petition under Article 226 unless legislative amendment adds Section 73A to the appeal provision. Articles Service Tax Wed, 28 Oct 2015 06:37:58 +0530 https://www.taxtmi.com/article/detailed?id=6500