https://www.taxtmi.com/caselaws?id=759102 The appellate order was quashed because the petitioner had not earlier raised the challenge to levy of cess while computing tax under section 129(1)(a), and the Court held that the issue should first be examined by the appellate authority. Fresh consideration was therefore warranted so the petitioner could urge that ground before the Joint Commissioner of Commercial Taxes (Appeals). The matter was remanded for decision on the cess issue in accordance with law. en-us Sat, 31 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759102 The appellate order was quashed because the petitioner had not earlier raised the challenge to levy of cess while computing tax under section 129(1)(a), and the Court held that the issue should first be examined by the appellate authority. Fresh consideration was therefore warranted so the petitioner could urge that ground before the Joint Commissioner of Commercial Taxes (Appeals). The matter was remanded for decision on the cess issue in accordance with law. Case-Laws GST Sat, 31 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759102