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2008 (11) TMI 635 - KERALA HIGH COURTWhether the authorities below are justified in law in not considering the grounds and not examining the evidences produced before them before drawing adverse inference against the petitioner? Have not the authorities below passed their orders on irrelevant grounds without applying their mind to the material on record? Is the Appellate Tribunal justified in law in disposing of the appeal by a vague and non-speaking order? When the inter-State consignment has not been delivered to the assessee and the relevant documents were returned to the consignor by the bank, can the authorities presume that there occurred inter-State purchase and consequential local sale within Kerala leading to evasion of tax under the KGST Act? Is not the addition excessive and arbitrary on the facts and circumstances of the case? Held that:- We have carefully perused the orders passed by the Appellate Tribunal. By a cryptic order, the Tribunal has rejected the assessee's appeal, confirming the orders passed by the first appellate authority. The Tribunal, being the last fact-finding authority, ought to have considered the contentions canvassed by the assessee. The Tribunal has not contributed any single independent finding. Therefore, we are of the firm opinion, that, the orders passed by the Appellate Tribunal require to be set aside and the matter requires to be remanded to the Tribunal for disposal in accordance with law.
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