https://www.taxtmi.com/caselaws?id=448481 An incorrect citation of the statutory provision in the appeal heading did not defeat maintainability where the substance of the challenge fell within the available remedy under Section 62(1)(c). The forum was required to examine the real nature of the relief and not reject the appeal on a technical misdescription. The Tribunal also erred in disposing of the matter without deciding the substantive challenge to the Commissioner's limitation-extension orders and the connected issues on merits. The dismissal was set aside and the matters were remitted for consolidated adjudication on the substantive questions. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 19 Jan 2024 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448481 An incorrect citation of the statutory provision in the appeal heading did not defeat maintainability where the substance of the challenge fell within the available remedy under Section 62(1)(c). The forum was required to examine the real nature of the relief and not reject the appeal on a technical misdescription. The Tribunal also erred in disposing of the matter without deciding the substantive challenge to the Commissioner's limitation-extension orders and the connected issues on merits. The dismissal was set aside and the matters were remitted for consolidated adjudication on the substantive questions. Case-Laws VAT and Sales Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448481