Section 31(4) in Telangana Value Added Tax Act, 2005
(4)The appellate authority may, within a period of two years from the date of admission of such appeal, after giving the appellant an opportunity of being heard and subject to such rules as may be prescribed,-(a)confirm, reduce, enhance or annul the assessment or the penalty, or both; or(b)set aside the assessment or penalty, or both, and direct the authority prescribed to pass a fresh order after such further enquiry as may be directed; or(c)pass such other order as it may think fit.
