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TMI Blog2019 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 2002-03 and in Second Appeal No.2 of 2010 for the assessment year 2003-04 respectively, under Section 58(1) of the U.P. Value Added Tax Act 2008 (hereinafter referred to as 'the Act'). By means of present revisions following questions of law are referred for opinion of this Court. (A) Whether Commercial Tax Tribunal was legally justified in rejecting the application made for setting aside ex-parte order? (B) Whether Commercial Tax Tribunal was legally justified in not giving an opportunity of hearing to the applicant? (C) Whether Tribunal can be permitted to rectify its own order on the application of the applicant specifically when the Tribunal itself had rejected the said application? (D) Whether Commercial Tax T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onist before the Trade Tax Tribunal, Varanasi which was dismissed by the Tribunal vide its order dated 02.12.2009. Against the order dated 02.12.2009, the Sales/Trade Tax Revision Defective No.355 of 2010 and 356 of 2010 have been filed by the revisionist. The application under Section 22 of the Act was filed by the revisionist before the Tribunal after the decision of the Tribunal dated 02.12.2009. On the application filed under Section 22, the impugned orders are passed by the Tribunal dated 17.02.2010 which are challenged by the revisionist by means of present revision petitions. Contention of the counsel for the revisionist is that the Tribunal has proceeded ex parte while passing the order dated 02.12.2009. Contention of learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as by the first appellate authority, therefore, the prayer was made by the revisionist before the Tribunal to accept Form 'E' and grant benefit to the revisionist. The Tribunal has refused to accept the Form 'E' produced by the revisionist on 26.03.2007 on the ground that the same are not produced either before assessing authority or before first appellate authority. Learned counsel for the revisionist has submitted that no specific finding has been recorded by the Tribunal with regard to the ailment of the revisionist and non-presence of the revisionist on the date of hearing of the appeal. I have heard the learned counsel for the revisionist and learned Standing Counsel and perused the order impugned passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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