https://www.taxtmi.com/caselaws?id=302183 A subordinate forum must comply with a superior court's remand or direction to decide a matter on merits and cannot defeat that mandate by rejecting the case at the threshold on an inconsistent limitation objection. Where the High Court had directed disposal of an original application in accordance with law if filed within time, the Tribunal was required to hear both sides and consider the reliefs and grounds on merits. The pendency of connected proceedings before the Supreme Court did not, by itself, extinguish the parties' right to be heard. The impugned order was set aside, the application restored, and the matter remitted for decision in terms of the earlier directions. en-us Wed, 15 Dec 2010 00:00:00 +0530 Mon, 09 May 2022 13:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302183 A subordinate forum must comply with a superior court's remand or direction to decide a matter on merits and cannot defeat that mandate by rejecting the case at the threshold on an inconsistent limitation objection. Where the High Court had directed disposal of an original application in accordance with law if filed within time, the Tribunal was required to hear both sides and consider the reliefs and grounds on merits. The pendency of connected proceedings before the Supreme Court did not, by itself, extinguish the parties' right to be heard. The impugned order was set aside, the application restored, and the matter remitted for decision in terms of the earlier directions. Case-Laws VAT and Sales Tax Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302183