https://www.taxtmi.com/caselaws?id=193885 The court emphasized the need for the competent authority, specifically the Additional Commissioner, to decide on preliminary issues before proceeding to the merits of the case. It was found unjustified that the Assistant Commissioner attempted to address these issues when the court order clearly mandated that all preliminary matters be considered by the competent authority. The court directed the petitioner to appear before the Additional Commissioner for a hearing on the preliminary issues, stressing adherence to the hierarchy in decision-making and the requirement for decisions to be made by the appropriate authority. en-us Mon, 24 Oct 2016 00:00:00 +0530 Mon, 21 Aug 2017 21:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193885 The court emphasized the need for the competent authority, specifically the Additional Commissioner, to decide on preliminary issues before proceeding to the merits of the case. It was found unjustified that the Assistant Commissioner attempted to address these issues when the court order clearly mandated that all preliminary matters be considered by the competent authority. The court directed the petitioner to appear before the Additional Commissioner for a hearing on the preliminary issues, stressing adherence to the hierarchy in decision-making and the requirement for decisions to be made by the appropriate authority. Case-Laws Customs Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193885