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2021 (8) TMI 400 - HC - VAT and Sales TaxValidity of remand of matter to the AA to pass fresh order - validity of Section 39(1) of KVAT Act - case of Revision Petitioner is that the Karnataka Appellate Tribunal ought not to have remanded the matter to the AA without discussing the merits of the matter - HELD THAT:- On cumulative consideration of the entire materials on record, there are sufficient force in the arguments put forth on behalf of the Revision Petitioner that Karnataka Appellate Tribunal ought to have recorded the reasons before remitting the matter to the AA as to how the answers recorded by the FAA is erroneous. On meticulous consideration of the order of the Karnataka Appellate Tribunal pointed out by the counsel for the Revenue, we failed to understand as to how the Karnataka Appellate Tribunal came to the conclusion that the matter needs to be remitted to AA for fresh consideration. On perusal of the order of the FAA, it is crystal clear that each and every one of the contentions of the Revision Petitioner and the Revenue has been dealt in detail by the FAA by assigning cogent and convincing reasons. As against the same, the order of the Karnataka Appellate Tribunal is silent on the vital aspect of the matter. It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is the heart beat of every judgment. Without assigning any reasons as to how the order of the FAA is wrong, setting aside the order of the FAA and remanding the matter to AA by the Karnataka Appellate Tribunal, in our considered opinion has thus resulted in miscarriage of justice and error of jurisdiction which would entitle the Revision Petitioner to seek interference at the hands of this court. The matter requires to be reconsidered by the Karnataka Appellate Tribunal afresh in accordance with law. It is for the Karnataka Appellate Tribunal to pass order on merits after assigning proper reasons in that regard pointing out the errors committed by the FAA - Revision Petition is allowed.
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