In absence of specific pleadings of perversity, cannot frame substantial question of law: Gauhati High Court

It was observed that a “monetary limit” was not an absolute bar and in matters involving common principle, the High Court could entertain appeals subject to the provisions of Section 35G of the Central Excise Act.
In absence of specific pleadings of perversity, cannot frame substantial question of law: Gauhati High Court
Gauhati High Court

The Gauhati High Court on Monday held that although it remains open to a court to frame a substantial question of perversity but the same cannot be done without specific pleadings demonstrating perversity in an order (The Commissioner of Central Goods & Service Tax vs. M/s Pan Parag India Limited).

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