https://www.taxtmi.com/caselaws?id=410128 Where the primary grievance was that the liability to interest had not been properly considered, the Tribunal held that the matter had to be remitted to the Assistant Commissioner of Commercial Taxes and Appellate Authority for fresh adjudication of that contention. A remand to the Commissioner only for consideration of remission under Section 25(4) of the Goa Value Added Tax Act, 2005 was inappropriate because it did not address the substantive issue left undecided. The remand was therefore modified accordingly, and the merits of the interest liability were left open. en-us Thu, 22 Jul 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410128 Where the primary grievance was that the liability to interest had not been properly considered, the Tribunal held that the matter had to be remitted to the Assistant Commissioner of Commercial Taxes and Appellate Authority for fresh adjudication of that contention. A remand to the Commissioner only for consideration of remission under Section 25(4) of the Goa Value Added Tax Act, 2005 was inappropriate because it did not address the substantive issue left undecided. The remand was therefore modified accordingly, and the merits of the interest liability were left open. Case-Laws VAT and Sales Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410128