Gujarat High Court: VAT Tribunal Must Consider All Grounds In Second Appeal

The Gujarat High Court held that the VAT Tribunal must consider every ground raised in a second appeal before deciding the assessment. Ignoring valid contentions violates natural justice principles. The Court emphasized that appellate authorities must address all issues raised to ensure transparency and fairness. The decision strengthens taxpayer protection and judicial accountability in tax adjudication, reinforcing procedural thoroughness in indirect tax matters.