Section 76(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)The Appellate Tribunal shall -(a)in the case of an appeal filed against an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);(b)in the case of any other decision or order of the Commissioner, affirm or reject the decision; or(c)pass such other order for the determination of the issue or disposing of the appeal as it thinks fit:Provided that the Appellate Tribunal shall give reasons in writing for its decision which shall include its findings on material questions of fact and the evidence or other material on which those findings were based.
