https://www.taxtmi.com/caselaws?id=783165 Where an appellate authority has already accepted entitlement to set-off of entry tax and remands the matter only for quantification, the Assessing Officer must confine himself to computation and cannot reopen the substantive entitlement. A subordinate authority cannot travel beyond binding appellate directions or sit in appeal over the relief already granted in principle. An assessment order that re-decides settled entitlement instead of implementing the remand was held to be in excess of jurisdiction and legally unsustainable, and was set aside. The writ petition was allowed, with directions to comply with the appellate order only for quantifying the relief already recognised. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783165 Where an appellate authority has already accepted entitlement to set-off of entry tax and remands the matter only for quantification, the Assessing Officer must confine himself to computation and cannot reopen the substantive entitlement. A subordinate authority cannot travel beyond binding appellate directions or sit in appeal over the relief already granted in principle. An assessment order that re-decides settled entitlement instead of implementing the remand was held to be in excess of jurisdiction and legally unsustainable, and was set aside. The writ petition was allowed, with directions to comply with the appellate order only for quantifying the relief already recognised. Case-Laws VAT / Sales Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783165