https://www.taxtmi.com/caselaws?id=777985 CESTAT New Delhi-AT held the appellate deputy commissioner lacked jurisdiction to hear the respondent's appeal under Section 18A(1) CST Act because the matter fell within the "highest appellate authority of a State" as defined by the State's sales tax law and transitional provisions of the TN VAT Act. Relying on the SC principle that decrees rendered without jurisdiction are nullities, the bench found the appeal before the deputy commissioner unmaintainable. The Sales Tax Appellate Tribunal erred in dismissing the State's challenge; the deputy commissioner's order dated 12.12.2012 was set aside and the appeal allowed. 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 CESTAT New Delhi-AT held the appellate deputy commissioner lacked jurisdiction to hear the respondent's appeal under Section 18A(1) CST Act because the matter fell within the "highest appellate authority of a State" as defined by the State's sales tax law and transitional provisions of the TN VAT Act. Relying on the SC principle that decrees rendered without jurisdiction are nullities, the bench found the appeal before the deputy commissioner unmaintainable. The Sales Tax Appellate Tribunal erred in dismissing the State's challenge; the deputy commissioner's order dated 12.12.2012 was set aside and the appeal allowed. Case-Laws VAT / Sales Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777985