Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 501 - HC - VAT and Sales TaxExemption under Section 4-A of the U.P. Trade Tax Act, 1948 - Eligibility Certificate - it was alleged that Bill supplied by the applicant for fabrication of moulds were not genuine and as such they can not be relied upon - principles of natural justice - HELD THAT:- A perusal of the order of the Commercial Tax Tribunal, it is clear that they have merely reiterated the order of the first appellate authority and in the conclusion that they have not given any finding on any questions either of fact or law raised by the revisionist and concluded that the revisionist has not discharged his duty and submitted the relevant documents and therefore, the appeal has been rejected. It is a settled canon of legal jurisprudence that the Courts are vested with discretionary powers but such powers are to be exercised judiciously, equitably and in consonance with the settled principles of law. Whether or not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. Often it is said that absence of reasoning may ipso facto indicate whimsical exercise of judicial discretion. The said order has been passed without any application of mind and without considering the grounds raised by the revisionist in the appeal. The Tribunal being a quasi judicial body, it was incumbent upon them to consider all the grounds raised by the revisionist in its appeal and give the finding on each of the issues raised by them. It seems that the Tribunal has not given its finding or even mentioned the grounds raised by the revisionist in the appeal - Matter remanded to the Tribunal to reconsider the same after giving opportunity of hearing to the revisionist and further directed to pass reasoned and speaking order, expeditiously, say within a period of six months from the date of certified copy of this order is produced before him. Revision allowed by way of remand.
|