1988 (3) TMI 203

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...., S.D.R., for the Respondents. [Order per : Harish Chander, Member (J)].  - The present applications arise out of the captioned appeals. The applicants have made a prayer for raising the additional grounds of appeal as ground of appeal No. 18. Shri A.K. Jain, the learned advocate has pleaded that the applicants could not raise this ground of appeal before the lower authorities and in th....

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.... be precluded from raising that objection at a later stage. An objection as to jurisdiction goes to the root of the case". 2. Mrs. Nisha Chaturvedi, the learned Senior Departmental Representative who has appeared on behalf of the respondent very much objects to the admission of additional ground of appeal at this stage. She states that the applicants had raised this issue before the adjudicatin....

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....both the sides and going through the facts and circumstances of the case we hold that new grounds of appeal can always be taken before the commencement of the proceedings. Specially legal, grounds can always be taken at any stage. We very respectfully follow the judgment of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax v. Sarjoo Prasad Ram Kumar reported in 1976 (37) S.T.C. 53....