TMI Blog2022 (1) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned counsel for the respondents that the present proceeding, being a statutory proceeding, is covered by limitation and as it is a proceeding under Section 37 of the Act, a period of three (3) years has been prescribed from the date of receipt of the order, which in the present case is 26.10.2018. The Court finds substance in the submission of the learned counsel for the respondents that the matter has to be appreciated only after going through the records and other material documents and evidence, which may have been produced by the petitioner or may be in his possession. Thus, the Appellate Joint Commissioner (CT), Tirupathi, is the forum before which the petitioner is required to agitate the matter by producing all document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice issued by the authority, the petitioner had produced all the relevant records, but still the order impugned has been passed which is against the law. It was submitted that the goods on which the authorities have proposed tax are exempted for the reason that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty. Learned counsel submitted that all the details which are required to be furnished to justify the claim for such exemption, were before the authorities, but ignoring the same, the order impugned has been passed. Learned counsel further contended that even otherwise, the order remanding the matter to the respondent no.1 was passed on 10.09.2018, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned well within time. Coming to the merits of the matter, learned counsel submitted that the authority has clearly noted in the order impugned that there was a missing link about replacement of defective product by the manufacturer at other State in respect of goods in question as there was no information about the transportation of the defective goods received from the customers to the manufacturer of other state and Andhra Pradesh and the information pertaining to replacement of new spare parts or new goods in place of defective spare parts or new goods by the manufacturer with relevant documentary evidence. Further, learned counsel submitted that the order impugned also notes that the information on replacement of goods covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the submissions of the learned counsel for the respondents that the present proceeding, being a statutory proceeding, is covered by the order of the Hon ble Supreme Court, dated 23.09.2021, which covers the limitation in the present case also and as it is a proceeding under Section 37 of the Act, a period of three (3) years has been prescribed from the date of receipt of the order, which in the present case is 26.10.2018. 9. Coming to the merits of the matter, the Court finds substance in the submission of the learned counsel for the respondents that the matter has to be appreciated only after going through the records and other material documents and evidence, which may have been produced by the petitioner or may be in his possess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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