https://www.taxtmi.com/caselaws?id=177231 The court held that without an appeal or cross-objections, the Tribunal or Appellate Authorities could not enhance the tax liability. Consequently, the appeals were allowed, and the orders by the Tribunal and the first Appellate Authority were set aside. The matter was remitted back to the Joint Excise and Taxation Commissioner for fresh orders, with the caveat that the Revenue could initiate other permissible proceedings against the dealer in accordance with the law. en-us Tue, 02 Apr 2013 00:00:00 +0530 Tue, 05 Jan 2016 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177231 The court held that without an appeal or cross-objections, the Tribunal or Appellate Authorities could not enhance the tax liability. Consequently, the appeals were allowed, and the orders by the Tribunal and the first Appellate Authority were set aside. The matter was remitted back to the Joint Excise and Taxation Commissioner for fresh orders, with the caveat that the Revenue could initiate other permissible proceedings against the dealer in accordance with the law. Case-Laws VAT and Sales Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177231