https://www.taxtmi.com/caselaws?id=163032 A tribunal cannot finally decide a question that was not in issue before the lower authorities without giving both parties notice and a fair opportunity to address it. Where the tribunal travels beyond the disputed point and decides the matter on a different footing, the proper course is to set aside the order and remit the matter for fresh consideration, including any incidental or ancillary issues, after hearing both sides. en-us Mon, 17 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163032 A tribunal cannot finally decide a question that was not in issue before the lower authorities without giving both parties notice and a fair opportunity to address it. Where the tribunal travels beyond the disputed point and decides the matter on a different footing, the proper course is to set aside the order and remit the matter for fresh consideration, including any incidental or ancillary issues, after hearing both sides. Case-Laws VAT and Sales Tax Mon, 17 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163032