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2022 (6) TMI 300 - HC - VAT and Sales TaxBenefit of the concessional rate of tax - C-Forms issued by the purchaser located in the State of Rajasthan - registration of the dealer i.e., the purchaser located in the State of Rajasthan was cancelled, with retrospective effect - inter-state sale - HELD THAT:- Since the Tribunal is the final fact-finding authority, it ought to have given an opportunity to the appellant that the subject transaction were inter-state sale transactions, contrary to what was contended by the respondents/revenue - Tribunal could have also taken recourse to an alternative route, which was to remand the matter to the Assessing Officer for determination of this very issue i.e. whether or not the subject transactions were inter-state sales transactions. Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. The impugned orders are set aside - matter remanded to the Tribunal for a de novo hearing.
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