https://www.taxtmi.com/caselaws?id=158742 An appellate authority, while hearing an assessee's appeal, cannot enhance assessment or penalty or withdraw relief already granted unless the governing statute expressly confers that power or the department has filed an appeal or cross-objections. Section 14B of the Rajasthan Sales Tax Act, 1954 allowed the tribunal to pass such order as it thought fit, but did not authorise a wholesale reversal of first appellate relief in the department's absence. The order remanding the matter in toto on the assessee's appeal alone was therefore unsustainable, and the relief granted below was restored, with remand limited only to the remaining transactions. en-us Tue, 05 Nov 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158742 An appellate authority, while hearing an assessee's appeal, cannot enhance assessment or penalty or withdraw relief already granted unless the governing statute expressly confers that power or the department has filed an appeal or cross-objections. Section 14B of the Rajasthan Sales Tax Act, 1954 allowed the tribunal to pass such order as it thought fit, but did not authorise a wholesale reversal of first appellate relief in the department's absence. The order remanding the matter in toto on the assessee's appeal alone was therefore unsustainable, and the relief granted below was restored, with remand limited only to the remaining transactions. Case-Laws VAT and Sales Tax Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158742