Section 77(8) in Arunachal Pradesh Goods Tax Act, 2005
(8)The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first -(a)advised the aggrieved person of the proposed order;(b)offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.
