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    <title>2023 (9) TMI 234 - SIKKIM HIGH COURT</title>
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    <description>The Tribunal directed the matter to be placed before the Hon&#039;ble President for the constitution of a larger Bench to decide a question of law as framed in the judgment. Consequently, the main matter, Tax App. No. 01/2019, is adjourned sine die until the larger Bench is constituted and delivers a judgment. The interlocutory application, I.A. No. 05 of 2023, is disposed of in line with the Tribunal&#039;s directives and the adjournment of the main matter, reflecting the procedural steps taken in response to the Tribunal&#039;s decision.</description>
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      <description>The Tribunal directed the matter to be placed before the Hon&#039;ble President for the constitution of a larger Bench to decide a question of law as framed in the judgment. Consequently, the main matter, Tax App. No. 01/2019, is adjourned sine die until the larger Bench is constituted and delivers a judgment. The interlocutory application, I.A. No. 05 of 2023, is disposed of in line with the Tribunal&#039;s directives and the adjournment of the main matter, reflecting the procedural steps taken in response to the Tribunal&#039;s decision.</description>
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