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    <title>2023 (10) TMI 1110 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court held that no substantial question of law arose from the Tribunal&#039;s order remanding the matter for fresh adjudication. The Tribunal had remitted the case because the common adjudication orders did not separately address each appellant&#039;s submissions or involvement. On examining the Section 35G appeal and the remand order, the High Court found no basis for appellate interference and left the remand undisturbed. It also did not decide the substantive issues raised, including delay in issuing the show cause notice, cross-examination, and statutory interpretation, because those questions had not been adjudicated on merits by the Tribunal.</description>
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    <pubDate>Wed, 13 Sep 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444887</link>
      <description>The Gujarat High Court held that no substantial question of law arose from the Tribunal&#039;s order remanding the matter for fresh adjudication. The Tribunal had remitted the case because the common adjudication orders did not separately address each appellant&#039;s submissions or involvement. On examining the Section 35G appeal and the remand order, the High Court found no basis for appellate interference and left the remand undisturbed. It also did not decide the substantive issues raised, including delay in issuing the show cause notice, cross-examination, and statutory interpretation, because those questions had not been adjudicated on merits by the Tribunal.</description>
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