Disputed questions of fact require Tribunal reconsideration when material documents were not examined in appeal.

A revisional court cannot conclusively decide disputed questions of fact when material documents were not examined by the Tribunal, which remains the last fact-finding authority and must address all grounds raised in appeal. As the assessee later produced documents before the High Court and those materials had not been considered below, the Tribunal's order was set aside to the extent necessary and the matter was remitted for fresh adjudication after considering the evidence.

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Issues: Whether the Tribunal's order required interference and remand for fresh consideration where the assessee's documents had not been considered and the controversy involved disputed questions of fact.

Analysis: The matter turned on whether the Tribunal had adjudicated the appeal on the basis of the material required for deciding the controversy. The High Court noted that the Tribunal is the last fact-finding authority and must decide all grounds raised in appeal. Since the assessee had subsequently produced the documents before the High Court and those materials had not been considered by the Tribunal, the dispute could not be finally examined in revision. A disputed question of fact cannot be conclusively determined by the High Court in exercise of revisional jurisdiction under Section 58 of the Uttar Pradesh Value Added Tax Act, 2008, and the proper course was for the Tribunal to consider the evidence and decide the appeal afresh.

Conclusion: The Tribunal's order was set aside to the extent necessary and the matter was remitted to the Tribunal for fresh adjudication after considering the documents produced by the assessee.

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