https://www.taxtmi.com/caselaws?id=40034 Where two statutory appeals are separately filed by different parties from the same appellate order, the Tribunal's failure to club them does not extinguish either pending appeal. The doctrine of merger cannot be invoked to bar one party's appeal merely because the other appeal was dismissed, since each party retains an independent appellate remedy against the same order. The proper course is to hear connected appeals together and dispose of them by a common judgment, so that no party suffers from the Tribunal's procedural lapse. The High Court's view was set aside and the matter was remitted for common rehearing of both appeals. en-us Mon, 15 Oct 1984 00:00:00 +0530 Thu, 29 Oct 2015 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40034 Where two statutory appeals are separately filed by different parties from the same appellate order, the Tribunal's failure to club them does not extinguish either pending appeal. The doctrine of merger cannot be invoked to bar one party's appeal merely because the other appeal was dismissed, since each party retains an independent appellate remedy against the same order. The proper course is to hear connected appeals together and dispose of them by a common judgment, so that no party suffers from the Tribunal's procedural lapse. The High Court's view was set aside and the matter was remitted for common rehearing of both appeals. Case-Laws VAT and Sales Tax Mon, 15 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40034