CASE LAW

Authority

One liner

2025(07)LCX0089

Gujarat High Court

Maxwell Engineering Solutions Private Limited

Appellate authority must consider additional evidence not earlier called for before rejecting refund claims.
2025(06)LCX0365

Calcutta High Court

P.B. Enterprises

Appellate Authority must judiciously consider additional documents submitted during appeal, or its order is unsustainable.