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2019 (4) TMI 1061 - HC - VAT and Sales TaxRate of tax - projector machine/Plant and machinery which are manufactured and sold by the revisionist company - Claim of the revisionist is that items manufactured are taxable at the rate of 4% whereas the assessing authority has imposed the tax treating the said item as unclassified fixing tax liability @ 12.5% - principles of natural justice. HELD THAT:- In the instant case the Tribunal has failed to consider the bonafide explanation offered by the revisionist that admittedly, there was no fault on the part of the revisionist and since the counsel representing the assessee failed to appear before the first appellate authority and failed to provide any intimation to the revisionist about the fate of the case, the delay is caused. The explanation of the revisionist prima facie appears reasonable, genuine and bonafide. The explanation offered by the revisionist is adequate. Once the counsel representing the revisionist accepted his failure to discharge his duties, the assessee should not be punished. The matters are remanded to the Tribunal to examine the issues on merits
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