SC Allows Civil Appeal, Remits to HC for Fresh Decision

The SC allowed the civil appeal, set aside the impugned order, and remitted the matter to the HC for a fresh decision within four months. The HC was advised to consider imposing costs in cases of delay by the Department but to decide on merits, especially in cases with significant tax amounts involved.

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The Supreme Court allowed the civil appeal, set aside the impugned order, and remitted the matter to the High Court for a fresh decision within four months. The High Court was advised to consider imposing costs in cases of delay by the Department but to decide on merits, especially in cases with significant tax amounts involved.

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