https://www.taxtmi.com/caselaws?id=157370 The Tribunal's appellate power under section 39 of the Haryana General Sales Tax Act, 1973 was confined to the grounds raised in the appeal, and it could not travel beyond matters not challenged by the department or record adverse findings on issues outside the appeal. Although the provision allows the Tribunal to pass such order as it considers just and proper, that discretion does not authorise suo motu examination of unappealed issues. Writ jurisdiction under article 226 was treated as available to correct this legal error. The Tribunal's order was set aside and the matter remanded for fresh decision on merits after hearing the parties. en-us Thu, 18 Nov 1993 00:00:00 +0530 Fri, 04 Oct 2013 15:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157370 The Tribunal's appellate power under section 39 of the Haryana General Sales Tax Act, 1973 was confined to the grounds raised in the appeal, and it could not travel beyond matters not challenged by the department or record adverse findings on issues outside the appeal. Although the provision allows the Tribunal to pass such order as it considers just and proper, that discretion does not authorise suo motu examination of unappealed issues. Writ jurisdiction under article 226 was treated as available to correct this legal error. The Tribunal's order was set aside and the matter remanded for fresh decision on merits after hearing the parties. Case-Laws VAT and Sales Tax Thu, 18 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157370