https://www.taxtmi.com/caselaws?id=166419 An appellate tribunal cannot sustain a dismissal where it has not independently examined the record or recorded reasons on the correctness of the assessment and penalty orders. Here, the dispute concerned the character of the petitioner's activity and the resulting tax and penalty levy, but the Tribunal disposed of the appeal through a non-speaking order without meaningful consideration of the material before it. The High Court held that such an order reflected no proper application of mind and was therefore unsustainable. The matter was remitted to the Tribunal for fresh disposal after hearing both parties. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 25 Sep 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166419 An appellate tribunal cannot sustain a dismissal where it has not independently examined the record or recorded reasons on the correctness of the assessment and penalty orders. Here, the dispute concerned the character of the petitioner's activity and the resulting tax and penalty levy, but the Tribunal disposed of the appeal through a non-speaking order without meaningful consideration of the material before it. The High Court held that such an order reflected no proper application of mind and was therefore unsustainable. The matter was remitted to the Tribunal for fresh disposal after hearing both parties. Case-Laws VAT and Sales Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166419