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2021 (12) TMI 150 - HC - VAT and Sales TaxApplication for revision filed under Section 9 (2) of the Central Sales Tax Act, 1956 read with Section 87A of the Value Added Tax Act, 2003 - Denial of claim of export sales made by the appellants - appellants have not produced records before the revisional authority - HELD THAT:- The revisional authority records that the partner of the appellants could not produce any document relating to the case and therefore, rejected the prayer for adjournment and dismissed the revision petition on the ground that in the absence of books of accounts and other relevant documents, there is no scope for examination of the grievances of the appellants. In our considered view, the approach of the revisional authority should be with a view to ensure that the taxes which are legally leviable and collectable are collected at the appropriate time. Therefore, the authorities should seldom reject the prayer of the dealers on technicalities or hyper-technicalities. It may be true that the partner of the appellants was not in a position to adequately represent the matter but however, if a short accommodation had been granted, the entire exercise of the matter travelling up to this Division Bench could have been well avoided. Therefore, without expressing anything on the merits of the matter, it is held that one more opportunity may be granted to the appellants to establish that the transactions were in fact genuine exports for which the appellants will be entitled to produce necessary documents, most of which, according to the appellants, are already on record. The order and direction issued by the Learned Single Bench is modified by directing the appellants/petitioners to appear before the revisional authority on a date which may be intimated to the appellants - Appeal allowed.
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