https://www.taxtmi.com/caselaws?id=761212 In an appeal against an assessment order under the Maharashtra Value Added Tax Act, 2002, the appellate authority must decide the matter on merits in the manner prescribed by Section 26(5)(a), which empowers it to confirm, reduce, enhance or annul the assessment. A procedural rule allowing dismissal for non-attendance cannot override the parent statute. Applying the principle that subordinate rules yield to the Act where there is inconsistency, the dismissal of the appeal for absence was held unsustainable. The matter was remitted to the appellate authority for fresh decision on merits in accordance with the Act, subject to further proceedings as directed. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761212 In an appeal against an assessment order under the Maharashtra Value Added Tax Act, 2002, the appellate authority must decide the matter on merits in the manner prescribed by Section 26(5)(a), which empowers it to confirm, reduce, enhance or annul the assessment. A procedural rule allowing dismissal for non-attendance cannot override the parent statute. Applying the principle that subordinate rules yield to the Act where there is inconsistency, the dismissal of the appeal for absence was held unsustainable. The matter was remitted to the appellate authority for fresh decision on merits in accordance with the Act, subject to further proceedings as directed. Case-Laws VAT / Sales Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761212