https://www.taxtmi.com/caselaws?id=787717 Where a natural justice violation is found and the assessee seeks to rely on material not produced before the Prescribed Authority, the Tribunal should not decide the merits for the first time on that fresh material. Foundational fact-finding remained for the original authority, so the proper course was remand for fresh reassessment after giving the assessee an opportunity to substantiate its claim. The Tribunal's merits decision was therefore unjustified, and the appellate and reassessment orders were set aside. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787717 Where a natural justice violation is found and the assessee seeks to rely on material not produced before the Prescribed Authority, the Tribunal should not decide the merits for the first time on that fresh material. Foundational fact-finding remained for the original authority, so the proper course was remand for fresh reassessment after giving the assessee an opportunity to substantiate its claim. The Tribunal's merits decision was therefore unjustified, and the appellate and reassessment orders were set aside. Case-Laws VAT / Sales Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787717