Section 36(4) in The Goa Value Added Tax Act, 2005
(4)In deciding an appeal, the Tribunal shall, make an order after affording an opportunity to the dealer or other person and the Commissioner,-(a)affirming, reducing, increasing, or varying the assessment or other order under appeal; or(b)remitting the assessment or other order under appeal for reconsideration by the Authority concerned with such directions as it may deem fit; and(c)shall serve a copy of such order to the Commissioner:Provided that before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.
