https://www.taxtmi.com/article/detailed?id=7515 An adjudication rendered without the prescribed pecuniary jurisdiction is void ab initio; where a subordinate order has merged into an appellate order, it no longer subsists for review under the doctrine of merger, and attempts to review or impose penalties based on the non existent subordinate order are not legally sustainable. en-us Wed, 19 Jul 2017 08:55:09 +0530 Wed, 19 Jul 2017 08:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7515 An adjudication rendered without the prescribed pecuniary jurisdiction is void ab initio; where a subordinate order has merged into an appellate order, it no longer subsists for review under the doctrine of merger, and attempts to review or impose penalties based on the non existent subordinate order are not legally sustainable. Articles Service Tax Wed, 19 Jul 2017 08:55:09 +0530 https://www.taxtmi.com/article/detailed?id=7515