HC directs first appellate authority to consider case on merits as Commissioner had set aside its re

CST & VAT: Where First Appellate Authority set aside assessment order passed by Assessing Authority and remanded case to him to make fresh assessment and thereafter Commissioner, in exercise of his revisional powers, set aside order of First Appellate Authority, in light of provisions of appeal contained in section 62 of Karnataka Value Added Tax Act, 2003, matter was remanded to First Appellate Authority for reconsideration of appeal on merits