https://www.taxtmi.com/caselaws?id=444196 Where an earlier remand order only laid down broad principles and did not finally decide the factual controversy, a later order passed on remand containing fresh factual findings is independently challengeable. The High Court held that treating such a challenge as an impermissible review of the earlier Tribunal order was incorrect because the later order addressed new findings on the nature of the contract, labour deductions, C-Forms and tax rate. The petitioner was therefore entitled to assail those findings, and the Tribunal could not deny a remedy against adverse conclusions first recorded after remand. The dismissal was set aside and the matter was remitted for fresh merits consideration. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444196 Where an earlier remand order only laid down broad principles and did not finally decide the factual controversy, a later order passed on remand containing fresh factual findings is independently challengeable. The High Court held that treating such a challenge as an impermissible review of the earlier Tribunal order was incorrect because the later order addressed new findings on the nature of the contract, labour deductions, C-Forms and tax rate. The petitioner was therefore entitled to assail those findings, and the Tribunal could not deny a remedy against adverse conclusions first recorded after remand. The dismissal was set aside and the matter was remitted for fresh merits consideration. Case-Laws VAT and Sales Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444196