Section 76(7) in Daman and Diu Value Added Tax Regulation, 2005
(7)The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner or any other authority under this Regulation for a further assessment, unless it has first-(a)communicated the aggrieved person of the proposed order;(b)offered the person an opportunity to adduce such further evidence before it may assist the Appellate Tribunal to reach a final determination of the issue and disposing the appeal.
