https://www.taxtmi.com/caselaws?id=382450 Where an ex parte assessment has already been remitted for fresh factual examination, the Tribunal should not finally annul the tax demand on merits without a proper assessment-level inquiry. The Court held that the Tribunal moved prematurely by treating the construction activity as ancillary and by relying on decisions arising from different facts, instead of allowing verification of whether the assessee had acted through a contractor and whether the disputed purchases were properly established. The assessment issues remained open for examination, so the Tribunal's merits-based deletion of the demand was set aside and the matter was sent back for fresh assessment with all contentions left open. en-us Tue, 02 Jul 2019 00:00:00 +0530 Mon, 26 Oct 2020 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382450 Where an ex parte assessment has already been remitted for fresh factual examination, the Tribunal should not finally annul the tax demand on merits without a proper assessment-level inquiry. The Court held that the Tribunal moved prematurely by treating the construction activity as ancillary and by relying on decisions arising from different facts, instead of allowing verification of whether the assessee had acted through a contractor and whether the disputed purchases were properly established. The assessment issues remained open for examination, so the Tribunal's merits-based deletion of the demand was set aside and the matter was sent back for fresh assessment with all contentions left open. Case-Laws VAT and Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382450