Case Law Details
Case Name : Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court)
The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal of genuine grievances. Therefore, the appeal forum (wherever provided) must be seen to exist and be freely available to the person seeking to approach it. There must exist no obstruction to access it within time and opportunity granted by the stat
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