https://www.taxtmi.com/caselaws?id=761212 The HC quashed the impugned order of the Joint Commissioner of Sales Tax, emphasizing the primacy of statutory provisions over procedural rules. The matter was remitted to the Appellate Authority for reconsideration in accordance with Section 26(5)(a) of the Maharashtra Value Added Tax Act. The petitioners were instructed to appear before the Authority, with the appeal to be resolved within 30 days. The judgment allowed the petition, contingent upon the petitioners paying costs, and clarified that the availability of an alternate remedy did not preclude the exercise of powers under Article 226 of the Constitution. 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 The HC quashed the impugned order of the Joint Commissioner of Sales Tax, emphasizing the primacy of statutory provisions over procedural rules. The matter was remitted to the Appellate Authority for reconsideration in accordance with Section 26(5)(a) of the Maharashtra Value Added Tax Act. The petitioners were instructed to appear before the Authority, with the appeal to be resolved within 30 days. The judgment allowed the petition, contingent upon the petitioners paying costs, and clarified that the availability of an alternate remedy did not preclude the exercise of powers under Article 226 of the Constitution. Case-Laws VAT / Sales Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761212