https://www.taxtmi.com/caselaws?id=409146 A subordinate authority acting on remand must strictly comply with the appellate directions and afford a fair opportunity to produce records and be heard before passing a consequential tax order. Here, the appellate authority had already treated the disputed goods as falling under Entry No. 102(2) of the IV Schedule and remanded only for verification of documents and turnover. The fresh assessment and penalty were nevertheless passed amid a serious dispute over service of the show cause notice and denial of objections. The consequential orders were set aside and fresh adjudication was directed after a fresh notice, reasonable time, and personal hearing. en-us Tue, 15 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409146 A subordinate authority acting on remand must strictly comply with the appellate directions and afford a fair opportunity to produce records and be heard before passing a consequential tax order. Here, the appellate authority had already treated the disputed goods as falling under Entry No. 102(2) of the IV Schedule and remanded only for verification of documents and turnover. The fresh assessment and penalty were nevertheless passed amid a serious dispute over service of the show cause notice and denial of objections. The consequential orders were set aside and fresh adjudication was directed after a fresh notice, reasonable time, and personal hearing. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409146