Assessment made by the Assessing authority pursuant to remand by Tribunal, has no consequence, when the Remand order has been challenged and set aside by the Court

The Hon’ble Allahabad High Court in Sales/Trade Tax Revision No. – 22 of 2011 and 23 of 2011, matter between Skoll Breweries Limited v. Commissioner of Commercial Tax, UP, has quashed the Order of the Commercial Tax Tribunal, Meerut, for passing the order beyond its jurisdiction for: “Treating Spent Malt as unclassified goods subjecting them at a highest rate even when the revenue, in Tribunal Appeal, having not raised the issue that the goods were liable to be unclassified goods.”

Further the Hon’ble High Court has held that “Assessment made by the Assessing authority pursuant to remand by Tribunal, has no consequence, when the Remand order has been challenged and set aside by the Court”.

The above matter, has been pulished by TIOL. The link is provided herein below:

Refer TIOL Citation for the same: 2019-TIOL-2540-HC-ALL-CT

Case argued by:- Advocate Puneet Agrawal, Partner, ALA Legal.

The order of the above matter is attached in the link: Order