TMI Blog2019 (4) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ere available before the said authority. Hence it is evident that there occurred a failure on the part of the Tribunal in adverting to those documents - a direction to the Tribunal to pass appropriate orders on the rectification application, after taking note of the documents produced before the Tribunal, would suffice to meet the ends of justice. Petition is hereby disposed of by directing the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kottayam to consider and dispose of Interim Application filed seeking rectification of the order passed by the Tribunal, within a period of three weeks from the date of receipt of a certified copy of this judgment - rectification application disposed off. - OP (TAX). No. 3 of 2019 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Contention of the petitioner is that, the observation made by the appellate Tribunal is factually incorrect. It is pointed out that the petitioner had produced a large number of documents before the Tribunal, supported by a petition seeking for acceptance of those documents. Ext.P5 is the covering letter dated 6.12.2018, with respect to the production of those documents. It is contended that the Tribunal had failed to advert to those documents. Hence it is pointed out that the condition imposed for depositing 30% of the demand is made without properly appreciating the contentions raised, which are supported by the documents produced. Hence the petitioner is seeking interference by this court invoking the supervisory jurisdiction vested on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had now filed an interim application seeking rectification of Ext.P7 order, on the basis that the Tribunal had not considered the documents produced. We are of the opinion that a direction to the Tribunal to pass appropriate orders on the rectification application, after taking note of the documents produced before the Tribunal, would suffice to meet the ends of justice. 6. Hence, the above original petition is hereby disposed of by directing the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kottayam to consider and dispose of Interim Application No.1/2019 filed seeking rectification of the order passed by the Tribunal in Intp. No.135/2018, dated 12.02.2019, within a period of three weeks from the date of receipt of a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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