https://www.taxtmi.com/caselaws?id=448655 An appellate order under the U.P. VAT Act and Rules must state the points for determination, the decision on each point, and the reasons for that decision, in a manner comparable to Order 41 Rule 31 CPC. The Court treated these requirements as mandatory and found that the Tribunal's order failed to properly frame the issues or give a legally sufficient reasoned determination. The partial reasoning already recorded did not cure the defect. The order was therefore held unsustainable for non-compliance with the mandatory appellate procedure, and the appeal was to be decided afresh in accordance with law. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 26 Jan 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448655 An appellate order under the U.P. VAT Act and Rules must state the points for determination, the decision on each point, and the reasons for that decision, in a manner comparable to Order 41 Rule 31 CPC. The Court treated these requirements as mandatory and found that the Tribunal's order failed to properly frame the issues or give a legally sufficient reasoned determination. The partial reasoning already recorded did not cure the defect. The order was therefore held unsustainable for non-compliance with the mandatory appellate procedure, and the appeal was to be decided afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448655