https://www.taxtmi.com/caselaws?id=468202 A statutory appeal could not be rejected merely for absence of a board resolution authorising the signatory where the appeal rules required verification by the principal officer and did not make a separate board resolution a condition precedent. The text also notes that a technical objection of this kind should not defeat an already admitted appeal, especially after notice to the parties. Because the first appellate authority had not examined the dispute on merits and had disposed of it only on a technical ground, the proper course was to set aside the order and remit the matter for fresh appellate adjudication. en-us Mon, 18 Nov 2024 00:00:00 +0530 Tue, 21 Apr 2026 22:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468202 A statutory appeal could not be rejected merely for absence of a board resolution authorising the signatory where the appeal rules required verification by the principal officer and did not make a separate board resolution a condition precedent. The text also notes that a technical objection of this kind should not defeat an already admitted appeal, especially after notice to the parties. Because the first appellate authority had not examined the dispute on merits and had disposed of it only on a technical ground, the proper course was to set aside the order and remit the matter for fresh appellate adjudication. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468202