Section 72(4) in The Bihar Value Added Tax Act, 2005
(4)The appellate authority while disposing of an appeal against an order, other than an order under section 47, may-(a)(i)confirm, annul, reduce, enhance or otherwise modify such order; or(ii)set aside the order directing the authority below to make fresh order after further enquiry on specific points as directed; and(b)in other cases, pass such order as it may, for reasons to be recorded in writing, deem fit.
