https://www.taxtmi.com/caselaws?id=434525 A tax demand cannot be sustained merely because it follows a show cause notice issued by another authority under a different enactment; the assessing authority must base its decision on independent material from its own enquiry. Where the assessee's principal objection on that point is raised but not dealt with, a remand order is defective because it fails to address the core jurisdictional and factual challenge. The Karnataka High Court therefore set aside the remand order to that extent and sent the matter back for fresh consideration of the main objection, keeping all questions of law open. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434525 A tax demand cannot be sustained merely because it follows a show cause notice issued by another authority under a different enactment; the assessing authority must base its decision on independent material from its own enquiry. Where the assessee's principal objection on that point is raised but not dealt with, a remand order is defective because it fails to address the core jurisdictional and factual challenge. The Karnataka High Court therefore set aside the remand order to that extent and sent the matter back for fresh consideration of the main objection, keeping all questions of law open. Case-Laws VAT and Sales Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434525