https://www.taxtmi.com/caselaws?id=771891 An assessment order passed on remand must show genuine reconsideration in line with the appellate directions; a verbatim repetition of the earlier order, without dealing with the remand material or correcting earlier errors, reflects non-application of mind and is unsustainable. The Court found that the impugned assessment orders were substantially identical to the set-aside orders, with no indication that the Assessing Authority had considered the earlier appellate order or complied with the remand mandate. The orders were therefore quashed, and the matter was sent back for fresh orders after considering the remand directions and giving the assessee an opportunity of hearing. en-us Wed, 28 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771891 An assessment order passed on remand must show genuine reconsideration in line with the appellate directions; a verbatim repetition of the earlier order, without dealing with the remand material or correcting earlier errors, reflects non-application of mind and is unsustainable. The Court found that the impugned assessment orders were substantially identical to the set-aside orders, with no indication that the Assessing Authority had considered the earlier appellate order or complied with the remand mandate. The orders were therefore quashed, and the matter was sent back for fresh orders after considering the remand directions and giving the assessee an opportunity of hearing. Case-Laws VAT / Sales Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771891