https://www.taxtmi.com/caselaws?id=410822 Reasons are an essential part of adjudication, and an appellate or revisional authority that overturns a reasoned order and remands the matter must itself explain why interference is warranted. An omnibus remand based only on a general assertion of infirmity or statutory violation, without dealing with the merits or showing why the lower appellate findings are erroneous, is legally unsustainable. The Karnataka High Court noted that the Tribunal had not recorded adequate reasons before setting aside the appellate order, and treated the remand as causing miscarriage of justice. The remand order was therefore set aside and the dispute was directed to be reconsidered by a reasoned order in accordance with law. en-us Fri, 16 Jul 2021 00:00:00 +0530 Tue, 10 Aug 2021 08:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410822 Reasons are an essential part of adjudication, and an appellate or revisional authority that overturns a reasoned order and remands the matter must itself explain why interference is warranted. An omnibus remand based only on a general assertion of infirmity or statutory violation, without dealing with the merits or showing why the lower appellate findings are erroneous, is legally unsustainable. The Karnataka High Court noted that the Tribunal had not recorded adequate reasons before setting aside the appellate order, and treated the remand as causing miscarriage of justice. The remand order was therefore set aside and the dispute was directed to be reconsidered by a reasoned order in accordance with law. Case-Laws VAT and Sales Tax Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410822