https://www.taxtmi.com/caselaws?id=375302 The text explains that under section 74(1) of the Daman and Diu Value Added Tax Regulation, 2005, the appellate scheme permits only one appeal, so a second appeal before the Commissioner is not maintainable and is without jurisdiction. It also states that, until an Appellate Tribunal is constituted or notified under section 73(1), the Administrative Tribunal continued to exercise appellate jurisdiction because earlier notifications were preserved by the saving provisions and were not shown to have been superseded. The practical effect described is that the matter must be heard by the Administrative Tribunal, without any determination on the merits of the assessment. en-us Wed, 13 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375302 The text explains that under section 74(1) of the Daman and Diu Value Added Tax Regulation, 2005, the appellate scheme permits only one appeal, so a second appeal before the Commissioner is not maintainable and is without jurisdiction. It also states that, until an Appellate Tribunal is constituted or notified under section 73(1), the Administrative Tribunal continued to exercise appellate jurisdiction because earlier notifications were preserved by the saving provisions and were not shown to have been superseded. The practical effect described is that the matter must be heard by the Administrative Tribunal, without any determination on the merits of the assessment. Case-Laws VAT and Sales Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375302