2015 (6) TMI 267

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..... d to the department. The same were, however, annexed with the proceedings in the appeal filed under the Central Sales Tax Act, 1956 although they ought to have been annexed in the proceedings under the Haryana Value Added Tax Act, 2003. That was an error on the part of the department of the Tribunal itself. Even if it was not, it would make no difference. - Matter remanded back - Decided in favour .....

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..... to have decided the amended ground of appeal as the same was taken on record? (iii) Whether in the facts and circumstances of the case, the Tribunal was duty bound while disposing of the appeal to either way adjudicate the grounds raised and pressed and the amended grounds? The Tribunal refrained from deciding the issue on two grounds. Firstly, the Tribunal held that no reasons were elabor .....

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..... n error on the part of the department of the Tribunal itself. Even if it was not, it would make no difference. The questions of law are, therefore, decided in favour of the appellant/assessee. The Tribunal shall hear the matter and pass a fresh order after considering all the points including the point raised in the amendment. The appeal is accordingly disposed of. - - TaxTMI - TMITax - CS .....

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