https://www.taxtmi.com/caselaws?id=797427 Appeals challenging fresh assessment orders passed after remand constitute a fresh round of litigation and attract a separate additional court fee under section 76 for the Legal Benefit Fund. The earlier appeal and the subsequent appeal arise from distinct causes of action because the remand results in a new assessment order. Additional court fee paid on the initial appeal cannot be adjusted against the fee payable on the later appeal, particularly where no refund was sought after remand. Any refund of the earlier payment may be pursued independently in accordance with law. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797427 Appeals challenging fresh assessment orders passed after remand constitute a fresh round of litigation and attract a separate additional court fee under section 76 for the Legal Benefit Fund. The earlier appeal and the subsequent appeal arise from distinct causes of action because the remand results in a new assessment order. Additional court fee paid on the initial appeal cannot be adjusted against the fee payable on the later appeal, particularly where no refund was sought after remand. Any refund of the earlier payment may be pursued independently in accordance with law. Case-Laws VAT / Sales Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797427