2026 (4) TMI 1429

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....E MR. JUSTICE S.G. PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND Counsel For The Appellant : Sri P. B. Harish, Advocate Counsel For The Respondent : Sri Jeevan J Neeralagi, Senior Standing Counsel ORAL JUDGMENT PER: HON'BLE MR. JUSTICE K. V. ARAVIND: Heard Sri. S.P. Harish, learned counsel for the appellant and Sri. Jeevan J. Neeralgi, learned Senior Standing counsel for resp....

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....#39;s submissions (as recorded in para 8-16 of the order) and by confirming the demand on baseless and conclusory grounds in para 19 without providing cogent reasons, thereby amounting to non-application of mind and perversity? (iii) Whether the Tribunal erred in law by breaching judicial discipline in failing to follow binding precedents of the Hon'ble Supreme Court, and by not provi....

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....tentions urged by the appellant and has recorded no findings thereon. Learned counsel, without prejudice to the submissions made on merits, further submits that the matter requires reconsideration by the Tribunal. 5. Per contra, Sri Jeevan J. Neeralgi, learned Senior Standing Counsel appearing for the Revenue, submits that the conclusion of the Tribunal is based on due consideration of the subm....

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....issues raised, the matter requires reconsideration by the Tribunal. 8. In the light of the above, without answering the questions raised in the present appeal and keeping all contentions of both parties open, we deem it appropriate to remit the matter to the Tribunal for fresh consideration. Accordingly, the following order is passed: ORDER (i) Appeal is allowed. (ii) The o....