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New Medical (Agartala) Pvt. Limited. Versus The Superintendent of Taxes, Tripura and Others

2015 (4) TMI 700 - TRIPURA HIGH COURT

Maintainability of review petition - Held that:- The Registrar or his office can raise an objection that the revision is not maintainable and it will be for the assessee or his counsel to satisfy the Registrar that such revision is maintainable. Even if the Registrar holds against the assessee, the assessee will still have the right to claim that it is the Tribunal which should decide this issue and thereafter the Tribunal will have to decide that issue in accordance with law. - Court cannot acc .....

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w well settled law that reasons give the strength and body to an order. If there are no reasons in an order then the order becomes an arbitrary order. From the dispatch register, we cannot fathom why the revision petitions were returned. It is not clear who took the decision to return the revision petitions. Therefore, whenever in future, any such order has to be passed even by the Registrar or his subordinates that order must be in writing and must be conveyed to the assessee so that the assess .....

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:- 2-3-2015 - MR. DEEPAK GUPTA AND MR. S. TALAPATRA, JJ. For The Petitioner : Mr. S. Deb, Sr. Advocate. Mr. B. Debnath, Advocate. Mr. S. Datta, Advocate. For the Respondent : Mr. D.C. Nath, Advocate. JUDGMENT : (Deepak Gupta, CJ.) Both the revision petitions are being disposed of by a common order. 2. On 03.02.2015, we had passed this following order:- The grievance of the petitioner is that it had filed 2(two) separate appeals before the Tripura Value Added Tax Tribunal, Agartala, Tripura but t .....

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passing any order. Mr. S. Deb, learned senior counsel has produced before us the original 2(two) appeals which show that they were filed the appeals in the office of the Tripura Value Added Tax Tribunal on 10.03.2014 against received No.1031 and 1032. There are some initials with the letters of the Registrar, Tripura Value Added Tax Tribunal but there is nothing to show how these appeals have been returned to the petitioner. The contention of the petitioner is that it was returned by him. If tha .....

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turned to the petitioner. The two appeals which have been filed be kept in a sealed cover in the revision petition bearing token No.3485/2014. A copy of this order be handed over to Mr. D.C. Nath, learned counsel in the course of the day. List on 24th February, 2015. 3. The Registrar of the Tripura Value Added Tax Tribunal, Agartala, Tripura (hereinafter referred to as the Tribunal ) has filed an affidavit in response to the aforesaid order, relevant portion of which reads as follows:- 3. That a .....

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als were not filed by the appellant in accordance with the provision of Section 71 of TVAT Act, 2004 wherein under Explanation it is clearly mandates - Order passed in appeal or revision mentioned in this subsection shall mean an order passed after an appeal or revision is admitted under section 69 or, as the case may be, sub-section (1) of section 70 of the Act. 3.2 That as per Office records it is stated that the appeals filed by the petitioner before the Appellate Authority were rejected with .....

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ed Tax Tribunal which are vested with vast powers and are the final Courts in respect of taxation matters will act in a manner which is legal and according to the rule of law. 5. A party aggrieved by the order of a lower authority is entitled to approach the Tribunal. The Tribunal has the authority and right to decide whether such appeal or revision before it is maintainable or not. However, this decision has to be taken by the Tribunal and cannot be taken by the clerk handling dispatch and diar .....

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fore the Commissioner were dismissed in limine without issuing notice, no revision was maintainable before the Tribunal. We are not going into the merits of this issue and we are not deciding whether the revision is maintainable or not. That is something which the Tribunal must decide. The Registrar or his office can raise an objection that the revision is not maintainable and it will be for the assessee or his counsel to satisfy the Registrar that such revision is maintainable. Even if the Regi .....

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