https://www.taxtmi.com/caselaws?id=168045 A revisional order passed without proper hearing and without application of mind was treated as unsustainable, but that did not eliminate the Tribunal's power to remand. Once those procedural and decisional defects were identified, the proper course was to send the matter back to the revisional authority for fresh consideration of the parties' contentions and for examination of whether the assessment order involved illegality or irregularity within the scope of section 40 of the Haryana General Sales Tax Act, 1973. The Tribunal's remand was therefore upheld and the challenge to that order failed. en-us Wed, 19 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168045 A revisional order passed without proper hearing and without application of mind was treated as unsustainable, but that did not eliminate the Tribunal's power to remand. Once those procedural and decisional defects were identified, the proper course was to send the matter back to the revisional authority for fresh consideration of the parties' contentions and for examination of whether the assessment order involved illegality or irregularity within the scope of section 40 of the Haryana General Sales Tax Act, 1973. The Tribunal's remand was therefore upheld and the challenge to that order failed. Case-Laws VAT and Sales Tax Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168045