https://www.taxtmi.com/caselaws?id=761298 The Delhi HC held that appeals under Section 81 of the Delhi Value Added Tax Act, 2004 are maintainable without requiring appellants to first approach the Appellate Tribunal for drawing up a statement of case. The Court distinguished the DVAT Act's appeal provisions from the earlier DST Act, noting that while the DST Act required a referral procedure through the Tribunal, the DVAT Act enables direct appeals to the HC provided substantial questions of law are involved. The obligation to petition the Tribunal for case statement preparation was deemed procedural rather than substantive, not impairing appeal rights. Appeals were held maintainable and listed for hearing. en-us Wed, 06 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761298 The Delhi HC held that appeals under Section 81 of the Delhi Value Added Tax Act, 2004 are maintainable without requiring appellants to first approach the Appellate Tribunal for drawing up a statement of case. The Court distinguished the DVAT Act's appeal provisions from the earlier DST Act, noting that while the DST Act required a referral procedure through the Tribunal, the DVAT Act enables direct appeals to the HC provided substantial questions of law are involved. The obligation to petition the Tribunal for case statement preparation was deemed procedural rather than substantive, not impairing appeal rights. Appeals were held maintainable and listed for hearing. Case-Laws VAT / Sales Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761298