https://www.taxtmi.com/caselaws?id=249454 The right of appeal under a taxing statute is a statutory safeguard, and an error at the appellate stage does not justify depriving the assessee of a merits-based appellate determination. Where the revisional authority interferes with an appellate remand order, it must preserve the assessee's statutory appeal by ensuring fresh consideration by the first appellate authority. A revisional order that leaves the matter without such adjudication is inconsistent with the statutory scheme and cannot be sustained. The matter was therefore remanded to the first appellate authority for fresh disposal in accordance with law. en-us Fri, 06 Jul 2012 00:00:00 +0530 Mon, 14 Jul 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249454 The right of appeal under a taxing statute is a statutory safeguard, and an error at the appellate stage does not justify depriving the assessee of a merits-based appellate determination. Where the revisional authority interferes with an appellate remand order, it must preserve the assessee's statutory appeal by ensuring fresh consideration by the first appellate authority. A revisional order that leaves the matter without such adjudication is inconsistent with the statutory scheme and cannot be sustained. The matter was therefore remanded to the first appellate authority for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249454