Grant of leave by tribunal to file a miscellaneous application without considering its maintainability was improper

Gammon India Limited Vs Sales Tax Officer (Calcutta High Court) Black’s Law Dictionary defines the word ‘set aside’ to mean annul or vacate. Thus, the word ‘setting aside’ used in clause (a) of the said Regulation necessarily means that a party to a proceeding before the tribunal can file a miscellaneous application praying for annulment or vacating any order and the relief which may be granted is interim in nature. Section 8 of the Act vests the power upon the tribunal to entertain a challenge at the instance of a person aggrieved against an order passed or action ta...