Remand after defective revisional order upheld where hearing was denied and issues were not properly applied to.

A revisional order passed without proper hearing and without application of mind was treated as unsustainable, but that did not eliminate the Tribunal's power to remand. Once those procedural and decisional defects were identified, the proper course was to send the matter back to the revisional authority for fresh consideration of the parties' contentions and for examination of whether the assessment order involved illegality or irregularity within the scope of section 40 of the Haryana General Sales Tax Act, 1973. The Tribunal's remand was therefore upheld and the challenge to that order failed.

---

---

Issues: Whether the Tribunal was justified in remanding the matter to the revisional authority after holding that the revisional order had been passed without proper opportunity of hearing and without application of mind.

Analysis: The revisional order was found unsustainable because the petitioner had not been given a proper hearing and the revisional authority had not applied its mind to the issues. Once such infirmities were recorded, the appropriate course was to send the matter back to the revisional authority so that it could examine the issues afresh, consider the parties' contentions, and determine whether the assessment order suffered from illegality or irregularity within the scope of section 40 of the Haryana General Sales Tax Act, 1973. The mere setting aside of the revisional order did not make the exercise of revisional power itself void or exclude the possibility of remand.

Conclusion: The remand by the Tribunal was valid and the challenge to the Tribunal's order failed.

---