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2019 (7) TMI 1458 - HC - VAT and Sales TaxProceedings under Section 48(5) of the U.P. Value Added Tax Act, 2008 - Whether on the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in remanding the matter back on those grounds which were neither taken by the assessing authority while framing the penalty order nor has been pleaded before the 1st Appellate Authority? - HELD THAT:- Once the Tribunal has set aside the order of the first appeal authority, it should have left open to the first appeal authority to pass a fresh order in accordance with law. However, to dictate to the subordinate authority the manner in which an enquiry is to be done especially in a case such as this where merely an incomplete enquiry has been made, may often stifle the parties to their prejudice in the proceedings on remand. Therefore, it should have been left open to the first appeal authority to pass an order upon making such complete enquiry on the basis of plea and evidence that may be brought before it by the assessee as also the revenue. The submission advanced by learned counsel for the assessee that a new case has been set up, is not correct. Revision allowed.
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