https://www.taxtmi.com/caselaws?id=778503 An interlocutory part-payment direction made in the first appeal was held challengeable in an appeal against the later summary dismissal for non-compliance, because it did not attain separate finality merely by not being independently appealed. The Revenue's reliance on a Delhi High Court ruling was rejected as distinguishable, since the broader rule on challenging procedural orders in an appeal from the final order had not been considered there. The appellate authority's powers were also held to include modification of the part-payment requirement, and the reference was answered substantially in favour of the assessee. en-us Thu, 11 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778503 An interlocutory part-payment direction made in the first appeal was held challengeable in an appeal against the later summary dismissal for non-compliance, because it did not attain separate finality merely by not being independently appealed. The Revenue's reliance on a Delhi High Court ruling was rejected as distinguishable, since the broader rule on challenging procedural orders in an appeal from the final order had not been considered there. The appellate authority's powers were also held to include modification of the part-payment requirement, and the reference was answered substantially in favour of the assessee. Case-Laws VAT / Sales Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778503