https://www.taxtmi.com/caselaws?id=163322 Under the Tamil Nadu General Sales Tax Act, a remand order issued by the appellate authority is binding on the assessing officer, who must carry out the specific directions given on verification of disputed turnover and cross-checking of accounts. A subordinate authority cannot ignore or revisit those directions merely because it disagrees with them or considers the order under challenge; the proper course is to use the statutory remedies available. An assessment made without meaningful compliance with the remand directions was treated as unsustainable and set aside, and the assessing authority was directed to proceed in accordance with the appellate remand. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 31 Mar 2014 14:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163322 Under the Tamil Nadu General Sales Tax Act, a remand order issued by the appellate authority is binding on the assessing officer, who must carry out the specific directions given on verification of disputed turnover and cross-checking of accounts. A subordinate authority cannot ignore or revisit those directions merely because it disagrees with them or considers the order under challenge; the proper course is to use the statutory remedies available. An assessment made without meaningful compliance with the remand directions was treated as unsustainable and set aside, and the assessing authority was directed to proceed in accordance with the appellate remand. Case-Laws VAT and Sales Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163322