2026-VIL-910-MAD
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VAT High Court Cases

Tamil Nadu VAT, 2006 - Transit Sale and Works Contract - Exemption under Section 6(2) CST Act 1956 - Appellate Tribunal's Jurisdiction - Assessee challenged remand order before Appellate Tribunal. Tribunal dismissed appeal on ground of statutory bar under third proviso to Section 58(1)(b) of TNVAT Act, 2006 - Whether an order remanding matter for fresh assessment by Appellate Authority constitutes order set aside within meaning of third proviso to Section 58(1) thereby placing statutory embargo on Appellate Tribunal's jurisdiction to entertain appeal - HELD - When Appellate Authority reopens all predominant issues for fresh consideration and directs Assessing Officer to make fresh assessment on materials to be produced by assessee, though the exact expression "assessment order is set aside and remanded back for fresh assessment" may not be explicitly used, the sum and substance of Appellate Authority's order is that assessment order stands set aside and matter is remanded for fresh consideration. Such order falls within purview of third proviso to Section 58(1) which places statutory embargo on Appellate Tribunal's power to entertain appeal against order of Appellate Authority setting aside assessment and remanding for fresh assessment - The bar operates when Appellate Authority exercises power under Section 51 or 52 and sets aside assessment order and directs Assessing Officer to make fresh assessment. When multiple and complex reliefs are granted by Appellate Authority and predominant issue is reopened for fresh consideration, embargo under third proviso applies. Appeal before Tribunal against remand order is statutorily barred – The assessee is directed to agitate matter before Assessing Officer with full opportunity to adduce evidence and produce documents – The Tax Case Revision is disposed of
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