HC remits order passed by Tribunal ex-parte without considering earlier order

Vodafone Idea Ltd. Vs Commercial Tax Tribunal (Allahabad High Court) The ex-parte nature of the order apart, at present, it does stand out that the Tribunal has taken two divergent views in the case of the assessee itself, inasmuch as, in the earlier order, the Tribunal had clearly opined that the goods that have been dealt with by the assessee are not taxable under the provisions of the Entry Tax Act, whereas in the appeal giving rise to the present revision, a contrary view has been taken. While taking a such contrary view, the Tribunal has not considered the earlier adjudication made by it,...