https://www.taxtmi.com/caselaws?id=289547 A sketchy and cryptic tribunal order that failed to address the relevant factual and legal issues in a statutory appeal was found inadequate for effective adjudication. The Supreme Court declined to examine the merits and set aside the impugned judgment, remanding the matter to the Appellate Authority for fresh consideration of the appeal on its own merits and in accordance with law. The ruling underscores that appellate decisions must deal with the material aspects necessary for determination, and where they do not, a remand for reconsideration is appropriate. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 20 Nov 2020 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289547 A sketchy and cryptic tribunal order that failed to address the relevant factual and legal issues in a statutory appeal was found inadequate for effective adjudication. The Supreme Court declined to examine the merits and set aside the impugned judgment, remanding the matter to the Appellate Authority for fresh consideration of the appeal on its own merits and in accordance with law. The ruling underscores that appellate decisions must deal with the material aspects necessary for determination, and where they do not, a remand for reconsideration is appropriate. Case-Laws Customs Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289547