https://www.taxtmi.com/caselaws?id=769146 HC analyzed a tax assessment case involving remand by the Commercial Tax Tribunal. The court found the Tribunal's remand improper, as all necessary materials were already on record. The HC held that appellate authorities should decide cases on merits instead of repeatedly sending matters back for reassessment. The court quashed the remand order and directed the Tribunal to expeditiously resolve the appeals based on existing evidence, emphasizing the principle of avoiding unnecessary procedural delays in tax proceedings. en-us Wed, 09 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769146 HC analyzed a tax assessment case involving remand by the Commercial Tax Tribunal. The court found the Tribunal's remand improper, as all necessary materials were already on record. The HC held that appellate authorities should decide cases on merits instead of repeatedly sending matters back for reassessment. The court quashed the remand order and directed the Tribunal to expeditiously resolve the appeals based on existing evidence, emphasizing the principle of avoiding unnecessary procedural delays in tax proceedings. Case-Laws VAT / Sales Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769146