https://www.taxtmi.com/caselaws?id=350451 The dispute concerned a refund claim arising from an amended Certificate of Entitlement under the U.P. VAT regime. The Court noted that the assessment order did not deal with the certificate and held that the grievance could be pursued before the appellate authority under Section 55 of the U.P. VAT Act or any enabling provision. Because the writ petition had remained pending for a long period, the Court directed the petitioner to avail the appellate remedy and protected the appeal from a limitation objection, directing the appellate authority to entertain an appeal filed within three weeks without raising limitation. en-us Wed, 01 Nov 2017 00:00:00 +0530 Tue, 07 Nov 2017 06:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350451 The dispute concerned a refund claim arising from an amended Certificate of Entitlement under the U.P. VAT regime. The Court noted that the assessment order did not deal with the certificate and held that the grievance could be pursued before the appellate authority under Section 55 of the U.P. VAT Act or any enabling provision. Because the writ petition had remained pending for a long period, the Court directed the petitioner to avail the appellate remedy and protected the appeal from a limitation objection, directing the appellate authority to entertain an appeal filed within three weeks without raising limitation. Case-Laws VAT and Sales Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350451