TMI Blog2016 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... said to be either perverse and/or contrary to the evidence on record. Even the report from the Maharashtra Government upon which the reliance has been placed has been dealt with and considered by the learned Tribunal - no substantial question of law arise - appeal dismissed - decided against appellant-Revenue. - TAX APPEAL NO. 674 of 2016 With CIVIL APPLICATION (OJ) NO. 378 of 2016 In TAX APPEAL NO. 674 of 2016 - - - Dated:- 10-11-2016 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MS MAITHILI MEHTA, ASSTT. GOVERNMENT PLEADER FOR THE OPPONENT : MR TUSHAR P HEMANI, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter back to the learned Tribunal for deciding the same afresh after giving reasonable opportunity / hearing to the parties. While remanding the matter the Division Bench of this Court observed in para 13 as under: 13. The Tribunal, while recording the aforesaid findings has lost sight of the fact that it is the categorical case of the assessee that material has been gathered behind the back of the assessee and that the assessee had not been afforded any opportunity to deal with the same. The Tribunal has vaguely referred to some specific instances without enumerating the same. However, on a perusal of the assessment order, it is apparent that the instances referred to by the Assessing Officer are based upon the material gathered be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of evidence and the material on record the learned Tribunal has categorically given the finding that the assessee has produced proforma invoices in respect of the transactions with assignee agents. Gates passes are also produced on record. The lorry receipts issued by M/s. Chandni Roadlines are also on record. Declarations made in Form 45A as required under subSection (3) of Section 59A of the GST Act are also on record. The assessee has also produced detailed bank statement for the period from 01.04.2003 to 31.12.2003 in respect of goods sent to consignee agent and the payments received by the assessee from them. The statements inter alia include the nature of transaction, voucher number, bill number, date, debit amount, credit amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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