https://www.taxtmi.com/caselaws?id=774853 Reference under Section 55 of the Chhattisgarh Value Added Tax Act, 2005 is confined to questions of law arising from the Tribunal's order, and the High Court's role is advisory and consultative. A reference may be directed only where the Tribunal's refusal is unjustified because a genuine referable question of law actually emerges from the impugned order. On the stated facts, the Tribunal had dismissed the appeal and declined reference because no question of law arose, and the pending claim before the State Level Committee did not by itself create a referable legal question. The refusal to make a reference was therefore justified. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774853 Reference under Section 55 of the Chhattisgarh Value Added Tax Act, 2005 is confined to questions of law arising from the Tribunal's order, and the High Court's role is advisory and consultative. A reference may be directed only where the Tribunal's refusal is unjustified because a genuine referable question of law actually emerges from the impugned order. On the stated facts, the Tribunal had dismissed the appeal and declined reference because no question of law arose, and the pending claim before the State Level Committee did not by itself create a referable legal question. The refusal to make a reference was therefore justified. Case-Laws VAT / Sales Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774853