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    <title>2017 (11) TMI 931 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Tribunal erred in dismissing the revenue&#039;s appeal without considering the pending adjudication proceedings and remanded the matter back to the adjudicating authority for a comprehensive review, including the issue of penalty. The Court found the impugned order passed by the Tribunal unsustainable due to the ongoing adjudication proceedings and remitted the matter for a holistic consideration of the penalty issue. The appeal was partially allowed, emphasizing the need for a thorough review of the penalty issue in conjunction with the pending adjudication process, with no costs awarded.</description>
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    <pubDate>Fri, 05 May 2017 00:00:00 +0530</pubDate>
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      <title>2017 (11) TMI 931 - GUJARAT HIGH COURT</title>
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      <description>The High Court held that the Tribunal erred in dismissing the revenue&#039;s appeal without considering the pending adjudication proceedings and remanded the matter back to the adjudicating authority for a comprehensive review, including the issue of penalty. The Court found the impugned order passed by the Tribunal unsustainable due to the ongoing adjudication proceedings and remitted the matter for a holistic consideration of the penalty issue. The appeal was partially allowed, emphasizing the need for a thorough review of the penalty issue in conjunction with the pending adjudication process, with no costs awarded.</description>
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      <pubDate>Fri, 05 May 2017 00:00:00 +0530</pubDate>
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