https://www.taxtmi.com/caselaws?id=311790 A tax dispute on input tax credit turned on whether the Tribunal was justified in interfering with a first appellate remand order. The first appellate authority had sent the matter back for fresh examination of the assessee's claim on the existing material and evidence. The High Court found no basis to disregard that remand, noting that the record required proper re-examination before any final determination. It therefore directed that the matter be decided afresh by the assessing authority by a reasoned order after giving the assessee adequate opportunity. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 13 Jan 2024 08:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311790 A tax dispute on input tax credit turned on whether the Tribunal was justified in interfering with a first appellate remand order. The first appellate authority had sent the matter back for fresh examination of the assessee's claim on the existing material and evidence. The High Court found no basis to disregard that remand, noting that the record required proper re-examination before any final determination. It therefore directed that the matter be decided afresh by the assessing authority by a reasoned order after giving the assessee adequate opportunity. Case-Laws VAT and Sales Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311790