https://www.taxtmi.com/caselaws?id=247910 Relevant evidence supporting the assessee's case must be properly considered before assessment, first appellate and tribunal orders are sustained. The Court found that documents and surrounding factual circumstances, including the explanation for proforma invoices and whether the disputed items were already covered by bulk invoices, had not been adequately addressed. Because the revenue was protected by the assessee's payment of tax, penalty and interest, the matter was remanded so the assessee could further establish its claim, including refund relief. The impugned orders were set aside and the dispute reopened for fresh consideration on the material and factual issues. en-us Thu, 10 Apr 2014 00:00:00 +0530 Mon, 26 May 2014 21:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247910 Relevant evidence supporting the assessee's case must be properly considered before assessment, first appellate and tribunal orders are sustained. The Court found that documents and surrounding factual circumstances, including the explanation for proforma invoices and whether the disputed items were already covered by bulk invoices, had not been adequately addressed. Because the revenue was protected by the assessee's payment of tax, penalty and interest, the matter was remanded so the assessee could further establish its claim, including refund relief. The impugned orders were set aside and the dispute reopened for fresh consideration on the material and factual issues. Case-Laws VAT and Sales Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247910