https://www.taxtmi.com/caselaws?id=411561 Material factual errors going to the root of the controversy justified setting aside the tribunal's orders, as the tribunal proceeded on an incorrect premise about the nature of the set-top boxes and failed to consider the subscription contract and applicable TRAI framework. The court held that such foundational mistakes were not suitable for correction through writ reappreciation under Article 226. The matters were therefore remanded for fresh adjudication on the relevant facts and documents, leaving the substantive tax liability open. en-us Fri, 20 Aug 2021 00:00:00 +0530 Fri, 04 Mar 2022 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411561 Material factual errors going to the root of the controversy justified setting aside the tribunal's orders, as the tribunal proceeded on an incorrect premise about the nature of the set-top boxes and failed to consider the subscription contract and applicable TRAI framework. The court held that such foundational mistakes were not suitable for correction through writ reappreciation under Article 226. The matters were therefore remanded for fresh adjudication on the relevant facts and documents, leaving the substantive tax liability open. Case-Laws VAT and Sales Tax Fri, 20 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411561