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2019 (10) TMI 38 - HC - VAT and Sales TaxRe-assessment of revision - Section 10-B of the Trade Tax Act - principles of natural justice - HELD THAT:- Perusal of the order passed by the Tribunal dated 26.06.2012 reveals that the same has been adjudged upon by the Member, Commercial Tax Tribunal, who at the relevant time was himself competent authority and had passed the order in relation to the revisionist in exercise of powers under Section 10(b) of the Act by means of order dated 8th June, 2009 - The order impugned further indicates that an order under Section 10(b) of the Act was duly considered by the Tribunal and the assessment against the revisionist was upheld. The order of the Commercial Tax Tribunal dated 26th June, 2012 is set aside - The matters are remanded to the Commercial Tax Tribunal for hearing them afresh by a Bench of which Sri V.K. Singh is not a member - revision allowed by way of remand.
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