https://www.taxtmi.com/caselaws?id=770365 Where a Tribunal refers a substantial question of law that does not correspond to any recorded finding in its own order, the reference is defective and requires correction. The High Court may invoke Section 55(4) of the Chhattisgarh Value Added Tax Act, 2005 to call for alteration or addition to the statement of case so that the question accurately reflects the record. The matter is then returned for reframing and fresh reference of the legal issue, without any decision on the merits of the tax assessment. en-us Thu, 01 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770365 Where a Tribunal refers a substantial question of law that does not correspond to any recorded finding in its own order, the reference is defective and requires correction. The High Court may invoke Section 55(4) of the Chhattisgarh Value Added Tax Act, 2005 to call for alteration or addition to the statement of case so that the question accurately reflects the record. The matter is then returned for reframing and fresh reference of the legal issue, without any decision on the merits of the tax assessment. Case-Laws VAT / Sales Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770365