TMI Blog2010 (5) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, as well as the opportunity to deal with the same, no prejudice would be caused to the respondents if the prayer made in the petition is accepted. The petitions succeed and are accordingly allowed. The impugned order dated July 21, 2009 made by the Tribunal is hereby quashed and set aside only because of the petitioner waiving its right as recorded hereinbefore. It is made clear that as it is the impugned order of the Tribunal does not suffer from any legal infirmity. Revision Application Nos. 95, 96 and 97 of 2007 are restored to the file of the Tribunal. The Tribunal shall decide the matters afresh in accordance with law, after giving an opportunity of hearing to the petitioner. - Special Civil Application Nos. 3628,3629,367 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce produced by the petitioner remanded the matter to the revising authority to decide the matter on the basis of the said documentary evidence. The revising authority on re-examining the matter and considering the documentary evidence, allowed the claims of purchases from registered dealers outside the State of Gujarat except one Gajanand Traders, Mumbai. Thus the claims of purchases from Gajanand Traders came to be disallowed and the same were considered as purchases from unregistered dealer and demands were raised for the periods 1998-99, 1999-2000 which resulted in reduction of refund for the year 1999-2000. The petitioner, therefore, filed three revision applications before the Tribunal being Revision Application Nos. 95, 96 and 97 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear as to whether the petitioner had been provided with copies of the report of the investigation team as well as the report and letter of the Assistant Commissioner, because of which the Tribunal thought it fit to remand the matter, the learned advocate for the petitioner has stated on instructions that the petitioner is not desirous of availing of such opportunity and that the petitioner is ready and willing to proceed with the revision applications without copies of the said documents being provided to it. The learned advocate for the petitioner has emphasized that the Tribunal had at the first instance already remanded the matter to the revising authority and that this was the second time in the same proceedings that the matter was aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt after providing copy of the reports of the Assistant Commissioner, letter written by the Assistant Commissioner and copy of the investigation team who has visited various States and material collected about the Gajanand Traders, Mumbai and provide an opportunity of hearing to the appellant to represent this case on this point. Thus it is apparent that what has weighed with the Tribunal while remanding the matter to the revising authority is the fact that it was not clear as to whether the petitioner had been supplied with the documents in the nature of report of the Assistant Commissioner, letter of the Assistant Commissioner as well as report of the investigation team on which the revising authority had placed reliance while passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of the petitioner waiving its right as recorded hereinbefore. It is made clear that as it is the impugned order of the Tribunal does not suffer from any legal infirmity. Revision Application Nos. 95, 96 and 97 of 2007 are restored to the file of the Tribunal. The Tribunal shall decide the matters afresh in accordance with law, after giving an opportunity of hearing to the petitioner. The petitioner shall not raise any contention as regards non-supply of the copies of the inspection report, and letter dated March 28, 2007 of the Assistant Commissioner, Rajkot, as well as the report of the investigation team which had visited various States. Rule is made absolute to the aforesaid extent in each of the petitions. It is clarified tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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