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2011 (8) TMI 1032 - KERALA HIGH COURTRevision petition - Whether the Tribunal was justified in declining opportunity to obtain and produce C forms which were not available even when the matter was heard by the Tribunal Held that:- Revision is filed challenging the order of the Tribunal, which in our view, was completely in favour of the petitioner. However, the further relief the petitioner wants beyond what the Tribunal has granted is further time to obtain and produce C forms for the balance turnover. We do not think the Tribunal has any such powers to grant indefinite time to obtain C forms for production at any time the dealer wants. In fact, C forms should have been produced at the assessment stage itself and even for accepting belated C forms, the assessee has to furnish explanation. Rightly or wrongly the Tribunal took a lenient view in petitioner's case and accepted all the C forms produced before them. This in fact amounts to condonation of delay by the Tribunal in the production of C forms without which the same could not have been ordered to be accepted. In any case the Tribunal has no powers to grant further time for the petitioner to try for C forms for the balance turnover. So much so, the Tribunal did not grant time requested for by the petitioner. Strangely even after five months of the Tribunal's order, the petitioner could not obtain the C forms because even in the revised assessment passed pursuant to the Tribunal's order, the petitioner could not produce the same. The revisional powers of the High Court does not extend beyond what the Tribunal could do while disposing of the appeal. So much so, in our view, the High Court cannot in exercise of revisional powers grant indefinite time to obtain and produce C forms - Decided against assessee.
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