Section 58(4) in Tamil Nadu Value Added Tax Act, 2006
(4)In disposing of an appeal, the Appellate Tribunal may, after giving the appellant a reasonable opportunity of being heard, and for sufficient reasons to be recorded in writing -(a)in the case of an order of assessment -(i)confirm, reduce, enhance, restore fully or partially, as the case may be, or annul the assessment or the penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(iii)pass such other orders as it may think fit; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that at the hearing of any appeal against an order of the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner or the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008]Commissioner or the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner, the Government shall have the right to be heard by a representative:Provided further that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal to the Supreme Court against the order of the High Court is pending, the Appellate Tribunal may defer the hearing of the appeal before it, till such revision petition in the High Court or the appeal in the Supreme Court is disposed of.
