https://www.taxtmi.com/caselaws?id=416186 The Tribunal dismissed the Revenue's revision petition, affirming the Deputy Commissioner (Appeals)'s decision to remand the case for a fresh assessment. The Tribunal emphasized the importance of adhering to principles of natural justice and providing a fair opportunity for the dealer to challenge the evidence against them. The Tribunal also clarified that the power to remand is inherent in the appellate process, supporting the Deputy Commissioner (Appeals)'s jurisdiction to remand the case. en-us Mon, 15 Nov 2021 00:00:00 +0530 Thu, 23 Dec 2021 12:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416186 The Tribunal dismissed the Revenue's revision petition, affirming the Deputy Commissioner (Appeals)'s decision to remand the case for a fresh assessment. The Tribunal emphasized the importance of adhering to principles of natural justice and providing a fair opportunity for the dealer to challenge the evidence against them. The Tribunal also clarified that the power to remand is inherent in the appellate process, supporting the Deputy Commissioner (Appeals)'s jurisdiction to remand the case. Case-Laws VAT and Sales Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416186