2016 (6) TMI 808

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..... n goods i.e., steel scrap from South Western Railway as well as South Central Railway. On 21.10.2009, the assessment was made by C.T.O., Audit-2, Mysore for the tax period from April 2007 to May 2008 and the returns submitted were accepted. A demand notice for interest for the period April 2007, May 2007, October 2007 and May 2009 was issued to the petitioner. The matter was taken up in an appeal under Section 63A of the Karnataka Value Added Tax Act, 2003 ['KVAT Act', for short] and vide order dated 03.08.2011, show cause notice was issued. As per the respondent, the order has been passed by the Revisional Authority on 04.10.2011 but as per the petitioner, the same was received on 22.11.2011. According to the petitioner, when the documents .....

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..... on 04-10-2011 itself and served the order on 22-11-2011 and revised Demand noticed signed by the Revising Authorized himself on 24-11-2011. It is clear from the above that the Revising Authority as finalized the order without giving sufficient opportunity to furnish the reply which is against the principle of natural justice." 5. However, in the points formulated for consideration by the Tribunal, there is no consideration by the Tribunal about passing of the order on 04.10.2011, submission of the document on 09.10.2011 and the contention for receipt of the order dated 4.10.2011 on 22.11.2011 by the petitioner. The Tribunal has also not considered as to whether such documents could be considered by it in the appeal since it is also an ult .....

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.....  8. In view of the above, the order passed by the Tribunal cannot be sustained in the eye of law, in the absence of any reason recorded on the aforesaid contention. Hence, impugned order passed by the Tribunal is set aside with a further direction that all the matters of STA Nos.2536 to 2542/2011 shall stand restored to the file of the Tribunal. The Tribunal shall examine the matters in light of the observations made in the present judgment and after giving an opportunity of hearing to both the sides, a fresh order shall be passed in accordance with law as early as possible preferably within three months from the date of receipt of copy of this order. Petitions are allowed to the aforesaid extent. No order as to costs.
Case laws, .....

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