TMI Blog2022 (6) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of this very issue i.e. whether or not the subject transactions were inter-state sales transactions. Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. The impugned orders are set aside - matter remanded to the Tribunal for a de novo hearing. - VAT APPEAL 10/2022 - - - Dated:- 27-5-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Appellant Through: Mr. Ruchir Bhatia, Advocate Respondents Through: Mr. Satyak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forms issued by the purchaser located in the State of Rajasthan. It appears that the registration of the dealer i.e., the purchaser located in the State of Rajasthan was cancelled, albeit, retrospectively. It is on account of this circumstance that the appellant was denied the benefit of C-Forms issued by the dealer i.e., the purchaser. 8.3. Since the appellant was aggrieved, the matter escalated to the Tribunal. The Tribunal, while hearing the appeal, was drawn into an argument advanced on behalf of respondents/revenue-which was, that the appellant will have to, in the first instance, establish that the subject transactions were inter-state sale transactions. 8.4. The Tribunal, via order dated 25.06.2018, appears to have accepted thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to the appellant that the subject transaction were inter-state sale transactions, contrary to what was contended by the respondents/revenue. 11.2. The Tribunal could have also taken recourse to an alternative route, which was to remand the matter to the Assessing Officer for determination of this very issue i.e. whether or not the subject transactions were inter-state sales transactions. 11.3. Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. 12. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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