https://www.taxtmi.com/caselaws?id=376383 A second appellate tribunal under the Tamil Nadu Value Added Tax Act, 2006 cannot restore turnover or penalty relief that the Revenue did not put in issue in its appeal. The Tribunal may deal with matters arising from the appeal, but any enhancement of assessment must follow the statutory enhancement procedure, including a proper petition for enhancement. Because the Revenue challenged only specified turnovers and did not dispute the deleted turnover or penalty, the Tribunal lacked jurisdiction to restore those unappealed portions of the first appellate order. The first appellate authority's order was therefore restored. en-us Mon, 04 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 08:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376383 A second appellate tribunal under the Tamil Nadu Value Added Tax Act, 2006 cannot restore turnover or penalty relief that the Revenue did not put in issue in its appeal. The Tribunal may deal with matters arising from the appeal, but any enhancement of assessment must follow the statutory enhancement procedure, including a proper petition for enhancement. Because the Revenue challenged only specified turnovers and did not dispute the deleted turnover or penalty, the Tribunal lacked jurisdiction to restore those unappealed portions of the first appellate order. The first appellate authority's order was therefore restored. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376383