https://www.taxtmi.com/caselaws?id=410974 The court emphasized the importance of exhausting the appellate process before seeking judicial intervention. It highlighted that the appellate authority is the final fact-finding body and must be given due regard. The judgment directed the petitioners to approach the appellate authority and file an appeal within a specified timeframe, ensuring that the appeals are entertained without reference to the limitation period and adjudicated promptly on merits. The court stressed the significance of adhering to statutory appeal procedures and respecting the appellate process to ensure justice and efficiency in legal proceedings. en-us Mon, 09 Aug 2021 00:00:00 +0530 Fri, 15 Apr 2022 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410974 The court emphasized the importance of exhausting the appellate process before seeking judicial intervention. It highlighted that the appellate authority is the final fact-finding body and must be given due regard. The judgment directed the petitioners to approach the appellate authority and file an appeal within a specified timeframe, ensuring that the appeals are entertained without reference to the limitation period and adjudicated promptly on merits. The court stressed the significance of adhering to statutory appeal procedures and respecting the appellate process to ensure justice and efficiency in legal proceedings. Case-Laws Customs Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410974