https://www.taxtmi.com/caselaws?id=777985 Section 18A of the Central Sales Tax Act, 1956 provides an appeal against an assessment under section 6A to the highest appellate authority of the State, meaning the authority or tribunal constituted under the State sales tax law other than the High Court. On the statutory scheme described, the Appellate Tribunal was the competent forum, so an appeal filed before the Appellate Deputy Commissioner was not maintainable. An order made in such an appeal was therefore without jurisdiction, and the jurisdictional defect went to the authority to decide the matter and could be raised whenever relied upon. en-us Fri, 08 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777985 Section 18A of the Central Sales Tax Act, 1956 provides an appeal against an assessment under section 6A to the highest appellate authority of the State, meaning the authority or tribunal constituted under the State sales tax law other than the High Court. On the statutory scheme described, the Appellate Tribunal was the competent forum, so an appeal filed before the Appellate Deputy Commissioner was not maintainable. An order made in such an appeal was therefore without jurisdiction, and the jurisdictional defect went to the authority to decide the matter and could be raised whenever relied upon. Case-Laws VAT / Sales Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777985