https://www.taxtmi.com/caselaws?id=246056 The Tribunal's appellate jurisdiction under section 73 of the Gujarat Value Added Tax Act, 2003 was confined to the subject matter of the appeal before it. Where the assessee challenged only part of the assessment and the Revenue filed no cross-objection, the Tribunal could not enlarge the appeal or set aside an unchallenged favourable portion of the assessment order. The High Court held that the Tribunal was not justified in annulling that part of the assessment and restored the assessment order, directing the second appeal to be decided afresh on merits. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 15 Apr 2014 10:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246056 The Tribunal's appellate jurisdiction under section 73 of the Gujarat Value Added Tax Act, 2003 was confined to the subject matter of the appeal before it. Where the assessee challenged only part of the assessment and the Revenue filed no cross-objection, the Tribunal could not enlarge the appeal or set aside an unchallenged favourable portion of the assessment order. The High Court held that the Tribunal was not justified in annulling that part of the assessment and restored the assessment order, directing the second appeal to be decided afresh on merits. Case-Laws VAT and Sales Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246056