9911796707
TMI Blog2015 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sales Tax (AppealsI) Mumbai City Division, Mumbai, whereby the registration certificate of the Appellant was cancelled from the inception, namely, with effect from 14th August, 2006. 3. We have heard Mr. Sandeep Ghaterao, learned counsel, appearing for the Appellant and Ms. Naira Jejeebhoy, learned counsel, appearing for the Respondents. With their assistance, we have perused the memo of Appeal and the annexures thereto. We find that the present Appeal raises substantial question of law. That is formulated as under: "On the facts and in the circumstances whether the Tribunal is correct in holding that the Appellant has not done any genuine business of buying and/or selling goods but issued only bogus bills without considering and exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration certificates under the above Acts. 8. However, it is stated that the order passed by the Sales Tax Officer cancelled the certificate with effect from 1st April, 2009 but on the official website of the Sales Tax Department against these certificates, an entry was made that they have been cancelled with effect from 14th August, 2006. The Appellant claimed that he did not have any notice nor was he aware of any order subsequently passed by which there is any modification or change in the order of the Sales Tax Officer. On inquiries being made with the department, the Appellant was supplied a copy of the order dated 4th December, 2012. That is an order of the Deputy Commissioner of Sales Tax (Registration) 1 Mumbai passed under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit or deposition before the Investigating Officer and stated to have been given by the appellant before us. 11. Mr. Ghaterao has submitted that such being the nature of proceedings, it was incumbent on the Tribunal to have considered the Appellants grievance seriously and carefully. The contentions in this behalf have been noted in para-7. The lack of notice and it being stated to be allegedly pasted on the business premises was another argument canvassed and noted. However, the Tribunal in para 14 of the order under challenge relied upon the application moved by the Applicant-Appellant dealer for cancellation of the registration. It is stated that he had given a statement to the effect that he is not having any knowledge of sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate. If the notice in Form No.309 is relied upon and the order recites that it was issued, then, the further finding that it was duly served by affixing a copy thereof on 3rd October, 2012 appears to be contradictory. It was issued and stated to have been reversed, then, why it came to be affixed has not been clarified at all. If the affixation has been done because none was found in the premises on whom personal service could have been effected, then, a clear endorsement in that behalf was required. If the act envisages a request being made by the dealer for cancellation of the Registration certificate and order in that behalf is capable of being reviewed, then, that is to precede by serving the concerned dealer a notice in the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant, then, the Appellant should have been put to notice of any such statement given by him. The Appellant ought to have been given an opportunity to inspect the record and which was before the Deputy Commissioner of Sales Tax when he passed the order dated 29th November, 2012. Thus, if there was evidence and material to indicate that the Appellant in collusion with the hawala operators perpetrated a fraud on the department by obtaining a bogus registration, then, all such documents and materials should have been disclosed to the appellant much in advance so that he could have dealt with them. This indeed a serious issue. If a statement of one Amarjeet R. Yadav, Proprietor of M/s. Ankita Impex was recorded under section 14 of the MV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uash and set aside the order of the Tribunal and restore the VAT Appeal on the file of the Tribunal for rehearing and decision afresh on merits and in accordance with law. We clarify that we have not expressed any opinion on the rival contentions. We have not held that the Appellant carried on any genuine business or otherwise. All contentions of both sides on the merits of the Appeal are kept open. The Tribunal should endeavor to dispose of the Appeal expeditiously. Since the impugned order of the Tribunal is quashed and set aside and the Appeals are restored to its file, before the Appeals are argued, the Tribunal shall summon all the records from the Sales Tax Officer, the office of the Deputy Commissioner of Sales Tax and Joint Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
