https://www.taxtmi.com/caselaws?id=463698 A newly introduced statutory appeal under Section 7-D provided an efficacious remedy against the Section 7-A order, including jurisdictional objections, so the challenge was to be pursued before the Appellate Tribunal rather than examined on merits in the pending proceedings. The earlier vires objection no longer survived once the appeal mechanism and functioning Tribunal were available, and it became academic. The Supreme Court also treated the High Court's prior observations on the merits as having no legal consequence and directed the Tribunal to decide the matter independently on its own merits, leaving the Section 7-A dispute to the statutory appellate forum. en-us Thu, 19 Feb 1998 00:00:00 +0530 Fri, 12 Sep 2025 15:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463698 A newly introduced statutory appeal under Section 7-D provided an efficacious remedy against the Section 7-A order, including jurisdictional objections, so the challenge was to be pursued before the Appellate Tribunal rather than examined on merits in the pending proceedings. The earlier vires objection no longer survived once the appeal mechanism and functioning Tribunal were available, and it became academic. The Supreme Court also treated the High Court's prior observations on the merits as having no legal consequence and directed the Tribunal to decide the matter independently on its own merits, leaving the Section 7-A dispute to the statutory appellate forum. Case-Laws Indian Laws Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463698