Section 69(3) in Meghalaya Value Added Tax Act, 2003
(3)In deciding an appeal, the Appellate Tribunal shall made 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;(b)remitting the assessment or other order under appeal for reconsideration by the Appellate Authority concerned with such directions as it may deem fit; and(c)a copy of such order shall be served on the Commissioner/ prescribed authority;
