https://www.taxtmi.com/caselaws?id=445932 A quasi-judicial appellate authority under the Tamil Nadu Value Added Tax Act cannot ordinarily face disciplinary proceedings merely because its adjudicatory order is alleged to be legally erroneous. An order passed in a quasi-judicial capacity is normally challengeable through the statutory appellate process, and not by service discipline, unless there is clear mala fides, ulterior motive, or jurisdictional excess. The commentary notes that admitting appeals without insisting on payment of 25% of the disputed tax, by itself, was insufficient to sustain a charge memo where the record did not show improper intent. On that basis, the disciplinary proceedings were treated as lacking jurisdiction. en-us Thu, 05 Oct 2023 00:00:00 +0530 Wed, 22 Nov 2023 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445932 A quasi-judicial appellate authority under the Tamil Nadu Value Added Tax Act cannot ordinarily face disciplinary proceedings merely because its adjudicatory order is alleged to be legally erroneous. An order passed in a quasi-judicial capacity is normally challengeable through the statutory appellate process, and not by service discipline, unless there is clear mala fides, ulterior motive, or jurisdictional excess. The commentary notes that admitting appeals without insisting on payment of 25% of the disputed tax, by itself, was insufficient to sustain a charge memo where the record did not show improper intent. On that basis, the disciplinary proceedings were treated as lacking jurisdiction. Case-Laws VAT and Sales Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445932