https://www.taxtmi.com/caselaws?id=152109 A remand order passed by a competent appellate authority with specific directions binds the subordinate forum and the Tribunal itself when the matter returns after remand. A successor Bench cannot disregard those directions on the view that the directed report is unnecessary; the proper inquiry is whether the remand conditions have been complied with. Here, because the report had not been obtained or shown to be on record, the Tribunal erred in deciding the appeals without first securing compliance with the remand order. The text also notes that such appellate orders were treated as final under section 21(9) of the Andhra Pradesh General Sales Tax Act, subject to section 22. en-us Tue, 01 Nov 1977 00:00:00 +0530 Mon, 24 Jun 2013 17:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152109 A remand order passed by a competent appellate authority with specific directions binds the subordinate forum and the Tribunal itself when the matter returns after remand. A successor Bench cannot disregard those directions on the view that the directed report is unnecessary; the proper inquiry is whether the remand conditions have been complied with. Here, because the report had not been obtained or shown to be on record, the Tribunal erred in deciding the appeals without first securing compliance with the remand order. The text also notes that such appellate orders were treated as final under section 21(9) of the Andhra Pradesh General Sales Tax Act, subject to section 22. Case-Laws VAT and Sales Tax Tue, 01 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152109