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    <title>2018 (9) TMI 1834 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court found the Tribunal&#039;s judgment unsustainable post the 2008 amendment and Supreme Court ruling, remanding the matter back for consideration of penalty, limitation, and original demand. The Court acknowledged the limitation issue but decided to remand the case back for a comprehensive review by the Tribunal, considering penalty and limitation for re-quantifying the demand. The High Court did not express any opinion on penalty but directed the Tribunal to consider penalty, limitation, and original demand afresh, without deciding on the merits at this stage.</description>
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      <description>The High Court found the Tribunal&#039;s judgment unsustainable post the 2008 amendment and Supreme Court ruling, remanding the matter back for consideration of penalty, limitation, and original demand. The Court acknowledged the limitation issue but decided to remand the case back for a comprehensive review by the Tribunal, considering penalty and limitation for re-quantifying the demand. The High Court did not express any opinion on penalty but directed the Tribunal to consider penalty, limitation, and original demand afresh, without deciding on the merits at this stage.</description>
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